2019 (1) TMI 336

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..... 18 of 2018 - - - Dated:- 18-12-2018 - Justice I. P. Mukerji And Justice Amrita Sinha For the Appellant : Mr. K.K. Maiti, Adv., Ms. A. Rajyashree, Adv. And Mr. Nilotpal Chowdhuri, Adv. ORDER The Court: Mr. Nilotpal Chowdhuri, learned Counsel for the respondent placed one judgment reported in 2014 (305) E.L.T.38 (Cal.) (Commissioner of Customs (Port), Kolkata-Versus-A.N. Impex) and s .....

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..... e the power to determine whether there is any dominant issue, involved in the appeal other than valuation and if it has the jurisdiction to decide it, decide it itself along with other issues including valuation or to hold that it does not have the jurisdiction to determine the same? When more than one issue is involved and one of them is valuation of goods, should the High Court refrain from exer .....

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