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2015 (8) TMI 995 - HC - CustomsRetrospective Effect of Notification 28/2004 Determination of Rate of Duty Maintainability of appeal Respondent imported capital goods/plant and paid duty at concessional rate under Notification No. 28/97-Cus., However show-cause Notice for recovery of balance duty amount was issued on allegations that respondent failed to fulfill conditions of said Notification Tribunal vide impugned order upheld order of commissioner holding that condition for demand had been amended by Notification No. 29/2004-Cus., giving retrospective effect to said notification Held that:- even if question was whether Notification No. 29/2004-Cus., could be given retrospective effect for purpose of fulfillment of export obligation, it had direct co-relation with rate of duty of Customs for purpose of assessment Thus, impugned order passed by Tribunal relates specifically to determination of questions having direct relation to rate of duty of Customs When order impugned as passed by Tribunal relates, inter alia, to determination of questions having relation to rate of duty of Customs, appeal was not maintainable in high court, instead could be maintained only before Supreme Court per clause (b) of Section 130E of Customs act, 1962 Therefore, preliminary objection of respondent upheld Decided against Revenue.
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