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TMI Blog2018 (9) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent is accepted, there could be no question of mis-declaration. The primary issue to be decided, is appropriate classification of the imported goods and only thereafter the issue of mis-declaration may arise for consideration - it is the case that rate of duty issue and not within our jurisdiction under Section 130 of the Act. The remedy, if any, is to file an appeal before the Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case and in law, the Tribunal was justified in holding that the imported goods are classifiable under Chapter 54 heading 5407.61 of the Customs Act, 1977 read with Notification No.33 of 2003 when in fact, it would classified under heading 54077200 as contended by the Customs Act? 3. At the very out set, we pointed out to Mr. Jetly that the issue relates to appropriate classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration. 6. Thus, it is the case that rate of duty issue and not within our jurisdiction under Section 130 of the Act. The remedy, if any, is to file an appeal before the Hon'ble Supreme Court from the impugned order dated 20th March, 2018. 7. Thus, the Appeal is disposed of, as not maintainable before this Court. 8. As the Appeal itself is disposed of, Notice of Motion in the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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