TMI BlogFiling of appeal in the wrong forum in matters relating to valuation of determination of rate of duty – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... All Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2. CDR, Customs, Excise Service Tax Appellate Tribunal. 3. All Commissioners of Customs/Central Excise/Service Tax/All Joint Chief Departmental Representatives/Commissioners, Directorate of Legal Affairs. 4. webmaster.cbec@icegate.gov.in SUBJECT: Filing of appeal in the wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /SLP against the High Court order before the Supreme Court and (b) Civil Appeal against any Tribunal order. It was mentioned therein that Civil Appeal against the Tribunal order is required to be filed in the Supreme Court in cases relating, among other things, to the determination of any question having a relation to the rate of duty or the value of goods for the purposes of assessment as statuto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The jurisdictional Chief Commissioners, while giving concurrence to the proposal for filing appeal, are expected to ensure that appeal is being filed in the correct forum in order to avoid needless litigation being pursued in the wrong forum and consequent loss of revenue. 5. The above may be brought to the notice of the field formations under your charge for scrupulous compliance. Yours fai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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