9911796707
TMI Blog2017 (12) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... il an order dated 10.01.2006 passed by the learned Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the learned Tribunal') by which the orders of the primary and the First Appellate Authority holding the respondent-assessee liable for differential duty to the extent of Rs. 4,79,11,879/- has been reversed. 2. Considering the extremely limited scope of an appeal to be heard and considered by this Court under the provisions of 130E(b) of the Customs Act, it will be hardly necessary to embark upon a detailed enumeration of the voluminous facts, figures and materials that have been considered by the authorities at different levels at different points of time. Suffice, it will be to say that orders of the primary a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irs, Taiwan confirming that grades B, C and D also exist, what was available on record is an intra-departmental communication dated 12.04.1999 which is to the following effect : xxxx xxxx xxxx "The criteria for grading of yarns for quality in terms of first grade, 'B' or 'C' grade and Dyeing quality are also decided by visual inspection of the entire lot for freedom from various defects and other parameters and therefore cannot be decided only on the basis of a test report." 5. The above materials, according to the learned Tribunal, were sufficient to reverse the finding of the primary and the First Appellate Authority on the point of grading. 6. Coming to the second issue, namely, transaction value, the learned Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following conditions must be satisfied for exercise of jurisdiction under Section 130E(b) of the Customs Act. (i) The question raised or arising must have a direct and/or proximate nexus to the question of determination of the applicable rate of duty or to the determination of the value of the goods for the purposes of assessment of duty. This is a sine qua non for the admission of the appeal before this Court under Section 130E(b) of the Act. (ii) The question raised must involve a substantial question of law which has not been answered or, on which, there is a conflict of decisions necessitating a resolution. (iii) If the tribunal, on consideration of the material and relevant facts, had arrived at a conclusion which is a possib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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