https://www.taxtmi.com/caselaws?id=351838 An appeal under Section 130E(b) of the Customs Act, 1962 lies only where the dispute has a direct nexus with duty determination or valuation and raises a substantial question of law. Where the Tribunal's view on the grading of imported goods and transaction value is supported by undisputed documentary material and represents a permissible factual conclusion, interference is unwarranted. The Tribunal had accepted the existence of grades B, C and D, found the Revenue's contemporaneous-value material did not fully relate to the imports, and held that use of the standing order for valuation was impermissible under Rule 8(2)(v) of the Customs Valuation Rules, 1988. No substantial question of law arose, so the Tribunal's order stood. en-us Tue, 21 Nov 2017 00:00:00 +0530 Fri, 29 Jun 2018 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351838 An appeal under Section 130E(b) of the Customs Act, 1962 lies only where the dispute has a direct nexus with duty determination or valuation and raises a substantial question of law. Where the Tribunal's view on the grading of imported goods and transaction value is supported by undisputed documentary material and represents a permissible factual conclusion, interference is unwarranted. The Tribunal had accepted the existence of grades B, C and D, found the Revenue's contemporaneous-value material did not fully relate to the imports, and held that use of the standing order for valuation was impermissible under Rule 8(2)(v) of the Customs Valuation Rules, 1988. No substantial question of law arose, so the Tribunal's order stood. Case-Laws Customs Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351838