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TMI Blog2019 (6) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... above appeal [CUSTA 51 of 2018] and the application [GA 2028 of 2018] are disposed of by this common judgment and order. Learned Counsel for the respondent at the outset takes the point that this Court has no jurisdiction to hear the appeals as the question of valuation of goods is involved. We think he is absolutely correct. Our reasons are as follows:- By notification no. 12 (RE- 2013)/2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h less than Rs. 110/-. On an interpretation of the notification, the appellant authorities thought that the importer was bound to import goods valued at least Rs. 110/-. The goods were released provisionally. A show cause notice was issued by the appellant. Confiscation proceedings were started. The Tribunal in its impugned order dated 28th November, 2017 held that the value below Rs. 110/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o assessment and payment of duty. In our opinion, this is clearly a valuation dispute between the parties. This Court has no jurisdiction over the matter. However, we feel that the appellants have proceeded bonafide in a Court not having jurisdiction which may be taken into account for the purpose of limitation under Section 14 of the Limitation Act. We make it clear that this order will n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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