2015 (8) TMI 288

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... were provisional or final – Appeal against said issue was to be made before High Court under Section 130 of Customs Act, 1962 – Current appeal hereby dismissed as was not maintainable – Appeal filed before high court shall be decided on merits and will not be dismissed only on ground of limitation. - Civil Appeal No. 7038 of 2004 - - - Dated:- 30-4-2015 - A.K. Sikri and Rohinton Fali Nariman, J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... herefrom that the only issue which arose for consideration and decided by the Tribunal in the impugned judgment is as to whether the assessments were provisional or final. Against a decision on this issue, appeal will lie to the High Court under Section 130 of the Customs Act, 1962. 4. We thus, dismiss this appeal as not maintainable. However, if the fresh appeal is filed before the High Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X