https://www.taxtmi.com/caselaws?id=341911 An appeal under Section 130E(b) of the Customs Act lies only where the question has a direct and proximate nexus with the rate of duty or valuation for assessment, raises a substantial question of law, and does not seek mere reappreciation of the Tribunal's factual findings. The appellate jurisdiction is not meant to substitute one possible factual view for another, though interference may still be justified for gross procedural breach or denial of natural justice causing failure of justice. On the facts, the Tribunal's findings on confidentiality and on the method used to determine normal value and dumping margin were based on relevant material and remained factual; the appeal was therefore not admissible and was dismissed at the admission stage. en-us Mon, 17 Apr 2017 00:00:00 +0530 Thu, 28 Jul 2022 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341911 An appeal under Section 130E(b) of the Customs Act lies only where the question has a direct and proximate nexus with the rate of duty or valuation for assessment, raises a substantial question of law, and does not seek mere reappreciation of the Tribunal's factual findings. The appellate jurisdiction is not meant to substitute one possible factual view for another, though interference may still be justified for gross procedural breach or denial of natural justice causing failure of justice. On the facts, the Tribunal's findings on confidentiality and on the method used to determine normal value and dumping margin were based on relevant material and remained factual; the appeal was therefore not admissible and was dismissed at the admission stage. Case-Laws Customs Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341911