TMI Blog2013 (11) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty of customs or to the value of goods for the purposes of assessment shall lie before the Supreme Court and the High Court has no jurisdiction to entertain an appeal against such order. Having regard to the fact that controversy involved in the present case directly relates to the question of determination of rate of duty of customs, the appeal is not maintainable before this Court - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case, being the final fact finding authority the CESTAT is justified in relying on the test-reports of private surveyors carried out without proper authorisation under the Act and which were not in consonance with the provisions of section 144 of the Act? (c) Whether in the facts and circumstances of the case, the CESTAT is correct in holding that IS method of sampl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the CESTAT? (f) Whether in the facts and circumstances of the case, the CESTAT is justified and has committed error in law in not disposing of the cross objection filed by the appellant vide letters dated 25-4-2005 and 20-1-2006 in terms of section 129-A(4) of the Act along with the passing of orders on the appeals filed by the respondent or prior to the passing of orders on the appeals f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Section 130 of the Act which makes provision for Appeal to High Court lays down that, an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, (not being an order relating, among other things, 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) if the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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