TMI Blog2019 (6) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st March 1988. In the above view, it is submitted that this Court should exercise the jurisdiction to entertain this appeal. This appeal is adjourned to 1st July 2019. - CUSTOMS APPEAL NO.10 OF 2019 WITH NOTICE OF MOTION No. 452 OF 2019 - - - Dated:- 17-6-2019 - M.S. SANKLECHA, AND M.S. SONAK, JJ Mr. P.S. Jetly for the Appellant. P.C.: 1] This appeal unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue would not give rise to the rate of duty of customs for the purpose of asset. If yes, then the jurisdiction of this Court is barred in terms of Section 130 of the Customs Act, 1962. 6] Mr. Jetly, learned counsel, invites our attention to the order of the Apex Court wherein the Revenue withdrew its appeal to prosecute its grievance before the High Court in case of Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of jurisdiction of this Court to entertain the appeals from the orders of the Tribunal relating to grant of benefit of exemption notification. Prima facie, it appears to be a rate of duty issue and not within our jurisdiction. However, we would take a final decision on the same, after hearing both the Revenue as well as the respondent on the appropriate interpretation of Section 130 and 130 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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