2019 (6) TMI 1282

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..... eeded 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. - CUSTA 51 OF 2018 And GA 2028 OF 2018 - - - Dated:- 17-6-2019 - MR I. P. MUKERJI AND MR MD. NIZMUDDIN, JJ. For The Appellant : Ms. A. Rajyashree, adv. For The Respondent : Mr. N. Chowdhury, adv. .....

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..... rt policy was amended. By this amendment the importation of erca nuts whether whole, split or otherwise was made free provided the CIF value was ₹ 110/- or more per kilogram. Learned counsel for the appellants is absolutely correct when he says that if the valuation of the subject goods was below ₹ 110/-, the goods were liable to confiscation subject to redemption on te .....

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..... e tariff value. It is admitted by learned Counsel for the parties that the use of the expression Tariff Value was erroneous by the tribunal. The duty was paid according to the transaction value. Hence the question which is proposed for the revenue is whether the importer was liable to pay the difference between ₹ 110/- and the duty paid? In other words, whet .....

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