2019 (7) TMI 514

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....RAL K SHAH (5210) For The Opponent (s) : UMAIDSINGH BHATI (7973) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 130 of the Customs Act, 1962 (for short "the Act, 1962") has been preferred by the Commissioner of Customs (Preventive), Jamnagar challenging the order passed by the Customs, Excise & Service Tax Appellate Tribunal (for short "the CEST....

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....es of the OIO have also filed appeals before tribunal against the same order-inoriginal; however, the tribunal has taken up the appeal of only M/s. Mittal Pigments, leaving the rest of appeals un-decided. These appeals were neither listed for early hearing nor taken up for disposal along with appeals of the main appellant." 2. At the outset, Mr. Umaidsingh Bhati, the learned counsel appearing f....

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....nary objection raised by the learned counsel for the respondent as regards the maintainability of the present appeal. 4. Section 130 of the Act which makes provision for "Appeal to High Court" lays down that, an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, (not being an order relating, among other things, to the determination of any question ha....

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.... of assessment shall lie before the Supreme Court and the High Court has no jurisdiction to entertain an appeal against such order. Having regard to the fact that controversy involved in the present case directly relates to the question of determination of rate of duty of customs, the appeal is not maintainable before this Court. 6. For the foregoing reasons, without entering into the merits of....