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TMI Blog2019 (4) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... ABA TRADERS, M/s. SANDEEP INTERNATIONAL, M/s. GOLD INTERNATIONAL, M/s. R.G. OVERSEAS AND M/s. SWETA TRADING - 2019 (4) TMI 1466 - CALCUTTA HIGH COURT - TMI - Maintainability of appeal - valuation dispute - HELD THAT:- This is clearly a valuation dispute between the parties - This Court has no jurisdiction over the matter - Appeal dismissed. - CUSTA 14 to 57 2018 - - - Dated:- 17-4-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved. We think he is absolutely correct. Our reasons are as follows:- By notification no. 12 (RE- 2013)/2009-2014 dated 13th May, 2013 made by the Department of Commerce, Ministry of Commerce and Industry, Government of India, in exercise of powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with the then foreign trade policy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere released provisionally. A show cause notice was issued by the appellant. Confiscation proceedings were started. The Tribunal in its impugned order dated 28th November, 2017 held that the value below ₹ 110/- declared by the importer did not make the goods prohibited. Each importer was allowed to obtain the release of the goods by payment of duty, redemption, fine and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. This Court has no jurisdiction over the matter. However, we feel that the appellants have proceeded bonafide in a Court not having jurisdiction which may be taken into account for the purpose of limitation under Section 14 of the Limitation Act. We make it clear that this order will not prevent the appellants from moving any other forum for redr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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