2019 (7) TMI 779

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..... ed by the importer both subject to assessment and payment of duty? HELD THAT:- This is clearly a valuation dispute between the parties - This Court has no jurisdiction over the matter. 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. - CUSTA 43 OF 2018 And GA 1869 .....

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..... 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 chapter 8 of ITC (HS) 2012, Schedule 1 the import policy was amended. By this amendment the importation of erca nuts whether whole, split or otherwise was made free provided the CIF value was  .....

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..... alue 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 penalty. The tribunal noted that the duty had been paid as per the 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 d .....

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