2014 (4) TMI 832

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....ehgal, Advocate, for the Respondent. ORDER The petitioner is before us challenging order dated 16-7-2013 passed by the Assistant Commissioner of Customs, CFS, Focal Point, Ludhiana (Respondent No. 3) primarily on a plea that the order has been passed in gross and blatant violation of Section 14 of the Customs Act, 1962 (for short, the Act) and the Customs Valuation (Determination of Value of....

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....emsp;Counsel for the revenue submits, on the basis of a judgment of the Hon'ble Supreme Court in Union of India v. Guwahati Carbon Ltd. - 2012 (278) E.L.T. 26 (S.C.) that the Act is a complete code in itself and prescribes a procedure for appeals. The writ petition filed without exhausting remedies of appeal should be dismissed. It is further submitted that the question whether the consignment was....

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....impugned order is appealable. The petitioner's argument, succinctly put is that the respondents have applied norms framed by the Commissioner of Customs, Nhava Sheva mechanically without considering genuineness of transaction value or value as per statutory provisions and have passed the impugned order in violation of directions issued in CWP No. 9152 of 2010 decided on 1-12-2010. 6. An as....