2014 (9) TMI 980

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..... n that arise for consideration in this appeal relates to levy of duty. The said issue has to be decided by the Apex Court in appeal under Section 130E of the Customs Act, 1962 (for short ‘the Act’) and not by the High Court under Section 130 of the Act. Therefore, this appeal is not maintainable. Reserving liberty to the appellant to prefer an appeal under Section 130E of the Act, this appeal is d .....

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..... e Customs Act, 1962 (for short the Act ) and not by the High Court under Section 130 of the Act. Therefore, this appeal is not maintainable. Reserving liberty to the appellant to prefer an appeal under Section 130E of the Act, this appeal is dismissed. 3. Registry is directed to return the certified copy of the order and other documents produced by the Revenue to enable them to prefer appeal b .....

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