TMI Blog2020 (3) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... n this appeal does not have any connection with the rate of duty. Whether the notification was applied from the date of its publication by the DGFT or from the date of its publication by the customs under Section 25[4] of the said Act the rate of duty remained the same. The only controversy is the date from which that rate of duty was applicable. If that is the question, this court has the jurisdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Entitlement (DFCE) certificates were issued by the Directorate General of Foreign Trade (DGFT) in favour of the respondent. The ultimate effect of these certificates was that the respondent would be entitled to duty exemption. By the notification dated 4th June, 2005 issued by the DGFT, it was stated that the additional customs duty/excise duty paid in cash or through debit under the DFCE en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to entertain, try and determine this appeal. He says that under Section 130 of the Customs Act, 1962, this court cannot entertain an appeal relating to amongst 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 the purpose of assessment. He says that this notification has a direct or indirect effect on the rate of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent should be enhanced or reduced having regard to certain matters that the said Act provides for. We are of the opinion that the question raised in this appeal does not have any connection with the rate of duty. Whether the notification was applied from the date of its publication by the DGFT or from the date of its publication by the customs under Section 25[4] of the said Act the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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