2019 (1) TMI 336

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..... R 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 submitted that as the question in this appeal is wholly with regard to valuation of the goods, the Supreme Court had exclusive jurisdiction to hear the appeal under Sections 130 and 130E of the Customs Ac .....

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..... on 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 exercising its jurisdiction over the matter? The appeal is admitted on the above substantial questions of law. Since the respondent is represented by learned Counsel in Court issuance and service of the notice o .....

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