2019 (9) TMI 138

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....Counsel with Mr. Aman Rewaria, Adv. O R D E R D. N. Patel, Chief Justice (Oral) C.M.No.35300/2019(exemptions) Allowed, subject to all just exceptions. C.M.No.35301/2019(delay in re-filing) & C.M.No.35299/2019 (delay in filing) For the reasons stated in the applications, the delay in re-filing as well as filing is condoned and the applications are disposed of. CUSAA No.210/2019 & C.M.No.3529....

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....llant admitted under-valuation and Hawala remittance, and also admitted duty liability for past consignments imported vide Bills of Entry dated 8th March, 2013 and 27th January, 2014. The show cause notice was issued on 11th August 2016, which thereafter culminated in order-in-original of the Commissioner dated 14th June, 2017, rejecting the declared value of clearances affected under 32 Bills of ....

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....ourt from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. xxx   &nbs....

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....f customs or to the value of goods for purposes of assessment.]" A reading of the above provisions make it abundantly clear that no appeal would lie to the High Court, where the cases involve any issue relating to rate of duty or value of goods for the purposes of assessment, and that, in all such cases, the assessee would have to move the Supreme Court, under Section 130(E). (ii) This Court h....