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2019 (9) TMI 138 - HC - CustomsValuation of goods - under-valuation and Hawala remittance - maintainability of appeal before the High Court - Sections 130(1) and 130 (E) of the Customs Act, 1962 - HELD THAT:- No appeal would lie to the High Court, where the cases involve any issue relating to rate of duty or value of goods for the purposes of assessment, and that, in all such cases, the assessee would have to move the Supreme Court, under Section 130(E). It appears that basically this appeal is challenging the valuation of the goods. So far as this challenge is concerned, the present appeal is not tenable in law. This appeal is dismissed on the ground of jurisdiction.
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