TaxTMI 
TaxTMI 
2013 (2) TMI 53
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....ant had purchased a ship MV Samrat Ashok from the Shipping Corporation of India through a public auction for a sum of Rs.11,63,00,000/-. The ship was purchased for breaking. The vessel was handed over to the appellant at Sikka where it was beached and from Sikka Port, the appellant brought the ship to Alang Ship Breaking Yard. In terms of the provisions of Customs Valuation Rules, 1988, the adjudicating authority initially determined the assessable value of the ship for the purpose of collection of customs duty. Such determination was in absence of details of cost of freight and insurance incurred for shifting the ship from Sikka to Alang Shipyard. On the basis of such determination, the adjudicating authority demanded customs duty of Rs.4....
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....e the impugned order and allow the appeal." It is this judgment of the Tribunal which the importer has challenged in this appeal. At the time of admission of the appeal, following substantial question of law was framed: "Whether, on the facts and in the circumstances of the case, the Customs, Excise & Service Tax Appellate Tribunal was justified in law in invoking Rule 9 of the Customs Valuation Rules, 1988 or whether Rule 7 of the said Rules would apply so as to exclude Rule 9 of the Rules?" 4. When this appeal was taken up for final hearing, learned Senior Counsel Shri RJ Oza for the Department raised a preliminary objection contending that in view of the provisions contained in section 130E of the Customs Act, 1962, such appeal would ....
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....f any question having a relation to the rate of duty of customs or to the value of the goods for the purpose of assessment. Correspondingly, under section 130 of the Customs Act, which pertains to appeals to the High Court, the High Court's jurisdiction to entertain any appeal against the order of the Appellate Tribunal is ousted when such order is one relating, among other things, to the determination of any question having any relation to the rate of duty of customs or to the value of goods for the purpose of assessment. 7. In the present case, admittedly, the question of assessable value of the goods is at issue, on the basis of which customs duty would be collected. The very question which was framed by the High Court brings out such ....
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....ave been heard by the ordinary Bench of the CEGAT or by a Special Bench. In that context, the Supreme Court had the occasion to interpret the expression 'the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment'. The Supreme Court observed as under: "Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purpos....