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TMI Blog2023 (12) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... , J. When these Customs Appeals preferred on behalf of the Revenue were taken up for hearing, a preliminary objection was raised by the learned Senior Counsel Sri. Joseph Kodianthara appearing on behalf of the respondents, as regards the maintainability of these appeals before this Court. In particular, he refers to Section 130 of the Customs Act, 1962 which specifically deals with the nature of the appeals that can be maintained before the High Court against an order passed in appeal by the Appellate Tribunal. The provision makes it abundantly clear that if the order passed by the Appellate Tribunal is 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 va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by a Division Bench of Bombay High Court in Additional Director General Directorate of Revenue Intelligence, Mumbai v. Knowledge Infrastructure Systems Pvt. Ltd. & Ors. - [2019 (6) TMI 1164 (Bombay)]. We also take note of the decision of the Supreme Court in Navin Chemicals Mfg. and Trading Co. Ltd. v. Collector of Customs - [(1993) 4 SCC 320] which holds that "whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and prox ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder: PROVIDED FURTHER that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where- (i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or (ii) in any disputed case, other than a case where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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