2024 (4) TMI 1047

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..... of value - HELD THAT:- The matter concerns valuation of the imported goods and there is the clear bar of this Court (High Court) in entertaining this appeal. The appeal is held to be not maintainable before this Court.
THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. Kaushik Dey , Adv. Mr. Tapan Bhanja, Adv. ..for the appellant Dr. Sujay Kantaw .....

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..... s. Motorola India Ltd. 2019 (368) E.L.T. 3 (SC). In the said decision the Hon'ble Supreme Court after referring to section 130E of the Act pointed out that upon a conjoint reading of the provisions it could be seen that an appeal shall lie to the High Court against every order passed by the Appellate Tribunal, if the High Court is satisfied with the case involves a substantial question of law. The .....

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..... Commissioner of Customs(Appeals), Kolkata. Aggrieved by the same, the revenue preferred an appeal before the Tribunal and as rightly pointed out by the learned advocate appearing for the respondent that in the memorandum of grounds of appeal only question canvassed by the revenue was that the transaction value cannot be ascertained on the basis of any of the invoices submitted by either the deal .....

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