9911796707
TMI Blog2024 (7) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Appellant in its appeal memo, before the Tribunal in FORM CA-3, has also stated that the issue involves the valuation of goods for Additional duty of Customs. Section 130 of the Customs Act, 1962, provides that appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal not being an order relating, among other things, to the determination of any quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed substantial questions of law submitted, which reads as under : (a) Whether in the facts and circumstances of the case and in law, the Respondent had jurisdiction to demand differential CVD alleging alteration of retail price, once, the imported goods had been cleared for home consumption and had ceased to be "imported goods" as defined in Section 2 of the Customs Act, 1962 ? (b) Whether i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CVD, the goods were cleared. Subsequently, during investigation, it was revealed that appellant had fixed higher RSP after customs clearance, and therefore, the proceedings were initiated by respondent to recover CVD on differential RSP. Appellant has not disputed this fact. Appellant has also not paid any excise duty to the excise authority after changing RSP. Order-in-original (O-I-O) came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide its order dated 18th September, 2019 had dismissed the said Miscellaneous Application and the same has not been challenged further. Therefore, the fact as it exists today would show that appellant has not raised this issue before the Tribunal, and the same has not been recorded. Since under Section 130 of the Customs Act, 1962, the substantial questions of law should arise from the order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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