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TMI Blog2019 (7) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... t (s) : UMAIDSINGH BHATI (7973) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 130 of the Customs Act, 1962 (for short "the Act, 1962") has been preferred by the Commissioner of Customs (Preventive), Jamnagar challenging the order passed by the Customs, Excise & Service Tax Appellate Tribunal (for short "the CESTAT") dated 25.04.2018 in A/10766/2018 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same order-inoriginal; however, the tribunal has taken up the appeal of only M/s. Mittal Pigments, leaving the rest of appeals un-decided. These appeals were neither listed for early hearing nor taken up for disposal along with appeals of the main appellant." 2. At the outset, Mr. Umaidsingh Bhati, the learned counsel appearing for the respondent has raised a preliminary objection as regards t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the maintainability of the present appeal. 4. Section 130 of the Act which makes provision for "Appeal to High Court" lays down that, an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, (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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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