Appeal Dismissed: Jurisdiction and Valuation Dispute Over Duty-Free Import of Erca Nuts Below Rs. 110/kg.

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....Maintainability of appeal - Jurisdiction - Valuation of imported goods - as per Notification importation of erca nuts was made free provided the CIF value was ₹ 110/- or more per kG otherwise duty, redemption, fine and penalty - question to how duty is payable if imported on less value is a valuation dispute between the parties - appeal not maintainable....