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2022 (4) TMI 791 - HC - CustomsMaintainability of appeal - Classification of export goods - ropes made of PP (Polypropylene) and PP Polyester - Re-opening of assessment order by issue of SCN u/s 124 read with Section 28 of the Customs Act - no appeal was preferred - penalty on the Directors/CEO of the Respondent Company and on the Respondent Company as well - limiting the scope of de-novo adjudication while remanding back the matter to the adjudicating authority - HELD THAT:- The entire controversy or the origin of the entire controversy is classification dispute which relates primarily to the determination of question of levy of duty applicable. The appellant may prefer an appeal before the Hon’ble Supreme Court of India and this court will have no jurisdiction. Appeal dismissed.
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