https://www.taxtmi.com/article/detailed?id=8062 An appeal under Section 130E(b) is limited to Tribunal orders concerning determination of rate of duty or value of goods. Admission requires a direct nexus to rate/valuation, a substantial question of law or conflicting decisions, and is precluded where the Tribunal's factual conclusion is a permissible view on the materials. Interference is confined to cases of gross procedural breach or denial of natural justice causing failure of justice; mere disagreement with possible findings of fact does not constitute a ground for Supreme Court intervention. en-us Sat, 14 Jul 2018 09:16:58 +0530 Sat, 14 Jul 2018 09:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8062 An appeal under Section 130E(b) is limited to Tribunal orders concerning determination of rate of duty or value of goods. Admission requires a direct nexus to rate/valuation, a substantial question of law or conflicting decisions, and is precluded where the Tribunal's factual conclusion is a permissible view on the materials. Interference is confined to cases of gross procedural breach or denial of natural justice causing failure of justice; mere disagreement with possible findings of fact does not constitute a ground for Supreme Court intervention. Articles Customs - Import - Export - SEZ Sat, 14 Jul 2018 09:16:58 +0530 https://www.taxtmi.com/article/detailed?id=8062