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2019 (7) TMI 779 - HC - CustomsMaintainability of appeal - valuation dispute between the parties - whether the imported goods can only be allowed to be imported duty free if the CIF value is declared to be ₹ 110/- or more or can be imported irrespective of the value declared by the importer both subject to assessment and payment of duty? HELD THAT - This is clearly a valuation dispute between the parties - This Court has no jurisdiction over the matter. The appellants have proceeded bonafide in a Court not having jurisdiction which may be taken into account for the purpose of limitation under Section 14 of the Limitation Act.
Issues involved: Jurisdiction of the court in valuation dispute, Interpretation of import policy notification, Confiscation proceedings, Assessment of duty, Limitation under Section 14 of the Limitation Act
The judgment by the High Court of Calcutta dealt with the jurisdiction of the court in a valuation dispute regarding the importation of erca nuts. The court noted that the issue of valuation of goods falls outside its jurisdiction. The case revolved around a notification issued by the Department of Commerce, Ministry of Commerce and Industry, Government of India, amending the import policy for erca nuts. The notification specified that importation of these nuts would be duty-free if the CIF value was ?110 per kilogram or more. The importer in this case had imported the nuts at a value below ?110, leading to confiscation proceedings. The Tribunal, in its order, clarified that the duty was paid based on the transaction value, not the tariff value as erroneously mentioned. The main question before the court was whether the importer was liable to pay the difference between ?110 and the duty paid. The court concluded that this was a valuation dispute beyond its jurisdiction. However, the court acknowledged the appellant's bonafide actions and allowed them to seek redressal in another forum. The court also considered the issue of limitation under Section 14 of the Limitation Act in this context.
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