2022 (2) TMI 263

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..... THE CHIEF JUSTICE MR. AKIL KURESHI And HON'BLE MR. JUSTICE SAMEER JAIN For the Appellant : Mr. Pankaj Ghiya through VC For the Respondent : Mr. Siddharth Ranka through VC ORDER These appeals arise out of a common background and involve the same assessee. The appeals concern a common order passed by the Customs Excise and Service Tax Appellate Tribunal dated 11.09.2017. On perusal of th .....

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..... 30-E of the Act, an appeal shall lie to the Supreme Court against an order passed by the Appellate Tribunal which relates among other things to the determination of any question having relation to rate of duty of customs or to the value of goods for the purpose of assessment. In terms of Sections 130 and 130-E of the Act, thus these appeals are not maintainable to the High Court. The same are dis .....

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