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

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....s 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 Affairs. 4. <[email protected]> SUBJECT: Filing of appeal in the wrong forum in matters relating to valuation of determination of....

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....l 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 having a relation to the rate of duty or the value of goods for the purposes of assessment as statutorily prescribed. 3. It has come to the notice of the Board that field formati....