2012 (9) TMI 571

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....s appeal is filed by the Revenue being aggrieved by the order dated 8-1-2007 passed in Writ Petition No. 41887/2003 wherein the learned Single Judge of this Court has held that the writ petitioner has to approach the Supreme Court under the provisions of the Customs Act, 1962 as the Tribunal has embarked upon the proceedings to characterize the nature of the order passed by the Commissioner on mer....

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...., Bangalore Bench, dated 1-3-2002 [2002 (142) E.L.T. 435 (Tri.-Bang.)] the Writ Petition was filed contending that the order passed by the Tribunal is without jurisdiction. The learned Single Judge having gone into the provisions of the Customs Act held that the Tribunal has gone into the question of nature of the order passed by the Commissioner including the process of valuation and incidence of....