TMI Blog2019 (7) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... tion having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment shall lie before the Supreme Court and the High Court has no jurisdiction to entertain an appeal against such order. Having regard to the fact that controversy involved in the present case directly relates to the question of determination of rate of duty of customs, the appeal is not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T ) dated 25.04.2018 in A/10766/2018 by proposing the following questions of law : i. Whether the tribunal has right to dispose off the case only on the application of Early Hearing, without giving opportunity to the respondent department to raise objection. ii. The respondent has right to file cross objection within 45 days of notice of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the outset, Mr. Umaidsingh Bhati, the learned counsel appearing for the respondent has raised a preliminary objection as regards the maintainability of the present appeal. Referring to the impugned order, and more particularly, to the contents of paragraphs 8 and 9 thereof, it is pointed out that the issue involved in the present case pertains to the claim of benefit of classification of goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, (not being an order 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) if the High Court is satisfied that the case involves a substantial question of law. Section 130E of the Act which provides for Appeal to the Supreme Court interalia lays down that an appeal shall lie to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not maintainable before this Court. 6. For the foregoing reasons, without entering into the merits of the case, the appeal is disposed of as not maintainable before this Court. It would be open for the Commissioner of Customs to avail of any other appropriate legal remedy before appropriate forum in accordance with law. 7. As the main appeal is disposed of, the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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