TaxTMI 
TaxTMI 
2014 (1) TMI 1392
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.... 2. The respondent has been doing the business of newsprint and papers and used to import coal for doing its business. Under the said circumstances, the appellant/Department has sent a communication to the effect that the respondent has used to import only bituminous coal and therefore, the respondent is liable to pay customs duty on the basis of revised rates and the same has been upheld by way of passing Order-in-Original. Against the order passed in original, Appeals have been filed before the Commissioner of Appeals. The Commissioner of Appeals has confirmed the Orders passed in original. Against which, relevant Appeals have been filed before the CESTAT. 3. The CESTAT after hearing both sides has given a specific finding to the ef....
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....6. The learned counsel appearing for the respondent has contended that the present issue arises in between the appellant as well as respondent is related to rate of duty and also related to classification of goods. Under the said circumstances, as per Sections 130A as well as 130E (b) of the Customs Act, 1962 an Appeal shall lie only before the Supreme Court and therefore, this Court has no jurisdiction to entertain the present Civil Miscellaneous Appeals and altogether these Civil Miscellaneous Appeals are liable to be dismissed. 7. It is an admitted fact that the respondent has been doing the business of newsprint and papers. It is also equally an admitted fact that the respondent has used to import coal in relation to its business. ....
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....ssment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal. (2) The Commissioner of Customs or the other party applying to the High Court under sub-section (1) shall clearly state the question of law which he seeks to be referred to the High Court and shall also specify the paragraph in the order of the Appellate Tribunal relevant to the question sought to be referred. (3) On receipt of notice that an application has been made under sub- section (1), the person against whom such application has been made, may, ....
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....on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or] (b) any order passed [before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any question having a relating to the rate of duty of customs or to the value of goods for purposes of assessment. 14. A conjoint reading of the said Sections would clearly go to show that, with regard to determination of any question having a relation to the right of duty of customs or to the value of goods for the purpose of assessment, Appeal shall lie before the Supreme Court. 15. In the instant cases, two aspects are inv....