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TMI Blog2016 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... on. That was failed to be appreciated by ld. Commissioner (Appeals) and ignored the above question of law to settle. Law is also settled that unless a dispute arises on a issue emanating from the proceeding and such issue was settled by a lower Court and either party to the settlement are aggrieved, a higher Court has no scope to made a judicial review thereof creating & jurisdiction for it. Abse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent ORDER A fundamental question has been raised on behalf of appellants as to who is liable to duty is necessarily to be ascertained to invoke section 28 of the Customs Act, 1962. Another question has also been raised is as to what shall be crucial date to determine the value of the foreign exchange so as to determine the value of import under section 15 (1) (b) of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), who shall deal with all questions of law arising out of the dispute and hearing defence plea shall pass a reasoned and speaking order. 5. We make it clear that only upon the issue as to the person liable to duty is determined, the issue of valuation shall be determined. Appellant is entitled to a fair opportunity of hearing. In the light of the above, these appeals No. E/590 - 593 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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