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SCOPE OF APPEAL TO SUPREME COURT UNDER SECTION 130E(b) OF CUSTOMS ACT, 1962

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 14-7-2018 - Appeal to Supreme Court Section 130E of the Customs Act, 1962 provides for filing appeal before Supreme Court. This section provides two types of appeals to Supreme Court. Section 130 E(a) provides appeal against the order of the High Court. Section 130 E(b) provides appeal against the order of the Tribunal. Section 130 E (a) provides that an appeal shall lie to the Supreme Court from any judgment of the High Court .....

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r passed by the Appellate Tribunal 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. Conditions to be satisfied In Steel Authority of India Limited v. Designated Authority, Directorate General of Anti Dumping & Allied Duties & others - 2017 (4) TMI 881 - SUPREME COURT, the scope o an appeal under section 130E(b) of the Customs Act has been dealt with in detail. The Supre .....

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tion appealed must involve a substantial question of law which has not been answered or, on which, there is a conflict of decisions necessitating a resolution. If the Tribunal, on consideration of material and relevant facts, ha arrived at a conclusion which is a possible conclusion, the same must be allowed to rest even if this Court is inclined to take another view of the matter. The Tribunal had acted in gross violation of the procedure or principles of natural justice occasioning a failure o .....

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/-. The First Appellate Authority confirmed the demand of the lower authority on the appeal filed before him by the assessee. The assessee filed appeal before the Tribunal. The Tribunal allowed the appeal filed by the assessee. The Tribunal found that the following documents produced by the assessee were not disputed by the Revenue- Contract between the manufacturer and the supplier; Contract between the supplier and the appellants; Invoice raise by the manufacturer on the supplier; Letter dated .....

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bill of entry were relied upon by the Revenue claiming the same to be the evidence of contemporaneous value of imported yarns i.e., Partially Oriented Yarn of Polyester (POY), Polyester Textured Yarn (PTY) and Polyester Filament (PFY). None of the aforesaid bills of entry were relatable to PTY whereas eight bills of entry were relatable to POY and PFY each. The Tribunal therefore held that the claim of the Revenue on the basis of contemporaneous records is not established and what was done a det .....

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