2011 (4) TMI 1281

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....held that there is no violation of terms of the Notification No. 52/2003 and therefore, there is no liability to pay duty even in respect of goods, which are sold as such. In fact in para  5.1 of the order of the Tribunal, it held that the issue involves the question of interpretation of Notification No. 52/2003 and what is considered to be 'manufacture' in terms of the EXIM Policy for a 1....

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....the EXIM Policy and also the Customs Act. All these goods have been bonded and they were subjected to testing, re-packing and re-labelling. The goods have been exported only with the knowledge of the Customs Department. Therefore, it was of the view that in terms of the EXIM Policy, the activity carried out by the assessee in respect of the impugned goods should be considered as manufacture only. ....

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.... the Customs Act, 1962 the said question falls squarely within the exception carved out in Section 130 of the Customs Act, 'an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment', and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the ....