2020 (3) TMI 532

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....DIN For the Petitioner : Mr. A. Roy, Adv. Mr. Bhaskar Prasad Banerjee, Adv For the Respondent : Mr. Sourav Bagaria, Adv. Mr. Indranil Banerjee, Adv. Mr. G. Patra, Adv ORDER The Court : The substantial question of law proposed by the revenue in this intended appeal arises from the following facts. Duty Free Credit Entitlement (DFCE) certificates were issued by the Directorate General....

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....claims duty exemption from the date of the DGFT notification. According to Mr. Banerjee, learned advocate appearing for the appellant/ revenue, the entitlement was from the date of notification by the customs authority. Mr. Bagaria, learned advocate for the respondent argues that this court does not have jurisdiction to entertain, try and determine this appeal. He says that under Section 130....

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.... [ii] determination of a question relating to the valuation of goods for the purposes of assessment; [iii] determination of a question relating to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; [iv] whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain mat....