2017 (3) TMI 215

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...., Advocates for the Opponent ORDER ( PER : HONOURABLE Mr. JUSTICE M.R. SHAH ) The present Tax Appeal is placed on Board by the registry for appropriate orders in light of returning of record and proceedings of Tax Appeal No. 502 of 2007 by the registry of Hon'ble Supreme Court. At the outset, it is required to be noted that when the present Tax Appeal came up for hearing before Div....

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....ch 2015. However subsequently, vide communication dated 2nd January 2017, registry of the Hon'ble Supreme Court has returned the record of the present Tax Appeal to this Court by observing that neither the said original record has been called for nor any appeal against the said case has been filed before the Supreme Court. It appears that instead of sending record and proceedings, the Appea....

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....e goods imported against which relates to rate of customs duty to be charged, and therefore, in view of Section 130 [E](b) of the Customs Act, 1962, with respect to such dispute, an appeal before this Court shall not be maintainable and it shall lie only before the Hon'ble Supreme Court. Under the circumstances, considering the dispute in the present Tax Appeal and Section 130 [E](b) of the....