TMI Blog2019 (9) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on the ground of jurisdiction. - CUSAA No. 210 of 2019 and C.M. Nos. 35300-35301, 35299 & 35298 of 2019 - - - Dated:- 6-8-2019 - MR. C. HARI SHANKAR J. Appellant Through: Mr. Vikram Singh Negi, Adv. Respondent Through: Mr. Amit Bansal, Sr. Standing Counsel with Mr. Aman Rewaria, Adv. O R D E R D. N. Patel, Chief Justice (Oral) C.M.No.35300/2019(exemptions) Allowed, subject to all just exceptions. C.M.No.35301/2019(delay in re-filing) C.M.No.35299/2019 (delay in filing) For the reasons stated in the applications, the delay in re-filing as well as filing is condoned and the applications are disposed of. CUSAA No.210/2019 C.M.No.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was dismissed, vide order dated 5th February, 2018. 3. Having heard the learned counsel for the appellant and looking to the facts and circumstances of the case, it appears that basically this appeal is challenging the valuation of the goods. So far as this challenge is concerned, the present appeal is not tenable in law before this Court for the following reason: (i) Sections 130(1) and 130 (E) of the Customs Act, 1962 read thus: 130. Statement of case to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Service Tax vs. Bharti Airtel; 2013 SCC OnLine Del 801 wherein it was held that the issue as to whether an appeal would be maintainable before the Supreme Court or the High Court, has nothing to do with the issue raised by the appellant in the appeal, but has everything to do with the order passed by the Tribunal. In other words, if the order passed by the Tribunal involves an issue relating to rate of duty or value of goods for the purposes of assessment, then, even if the said issue is not adjudicated in the appeal filed by the aggrieved appellant, the appeal would, nevertheless, lie to the Supreme Court and not to the High Court. 4. In view of the aforesaid, this appeal is dismissed on the ground of jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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