Filing of appeal in the wrong forum in matters relating to valuation of determination of rate of duty – reg.

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....1 INSTRUCTION To, 1.     All Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2.     CDR, Customs, Excise & Service Tax Appellate Tribunal. 3.     All Commissioners of Customs/Central Excise/Service Tax/All Joint Chief Departmental Representatives/Commissioners, Directorate of Legal A....

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....unals. 2. Annexure I of the said Circular deals with provisions for filing of (a) Civil appeals/SLP against the High Court order before the Supreme Court and (b) Civil Appeal against any Tribunal order. It was mentioned therein that Civil Appeal against the Tribunal order is required to be filed in the Supreme Court in cases relating, among other things, to the determination of any question hav....