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TMI Blog2014 (9) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) in Section 28 of the Act, yet these appeals against the order of the Tribunal would not be maintainable, as the issues raised neither involve a question relating to rate of duty nor valuation of goods. He, therefore, prays that the revenue may be permitted to withdraw these appeals with liberty to file appeals before the High Court under Section 130 of the Act. He also prays that the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012, this Court was of the prima facie view that since the order of the Tribunal did not involve a question having relation to the rate of duty of customs or to the value of goods for purpose of assessment, these appeals were not maintainable. Accordingly, we had requested the learned Solicitor General to satisfy us on this aspect of the matter. We have heard Mr. Rohinton F. Nariman, learned So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel appearing for the respondent has no objection to the prayers made on behalf of the revenue. Consequently, while dismissing these appeals as not pressed, we direct that if the revenue files appeals in the High Court within ten weeks from the date of receipt of a copy of this order, the High Court shall examine the appeals on merits. It will be open to the parties to urge all the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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