TMI Blog2011 (12) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... made by CEGAT on the valuation. Unless the valuation of the goods is arrived at the other relief in relation to rate of duty involved herein cannot be granted. We think that the instant appeal falls within subject as mentioned in Section 130E of the Customs Act, 1962. In view of the aforesaid reason we are not inclined to admit the appeal and we grant liberty to the appellant to approach the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain whether above credit facility has been lawfully and duly allowed or not. Mr. Mehta has submitted with a decision of the Hon'ble Supreme Court to show that the matter was originally dealt with by the Commissioner of Customs and passed order; therefrom the matter was taken to Hon'ble Supreme Court straightway as this Court did not have any jurisdiction, and the Hon'ble Supreme Court has rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s indeed been made by CEGAT on the valuation. Unless the valuation of the goods is arrived at the other relief in relation to rate of duty involved herein cannot be granted. Under these circumstances we are unable to accept the contention of Mr. Roy Chowdhury that this instant appeal can be entertained by this Court. We think that the instant appeal falls within subject as mentioned in Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment." In view of the aforesaid reason we are not inclined to admit the appeal and we grant liberty to the appellant to approach the Hon'ble Apex Court for the appropriate remedy. The appeal and the application are disposed of. All parties shall act on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
