2021 (8) TMI 1070

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....an For Respondents: Mr.V.Sundareswaran, Senior Panel Counsel ORDER The writ on hand is filed challenging the order dated 12.04.2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, (South Regional Bench) at Chennai. 2. Facts as narrated in the writ petition become unnecessary in view of the fact that the writ petition is not maintainable. Section 130 of the Customs Act, 196....

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....assed before the establishment of the National Tax Tribunal by the Appellate Tribunal 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." 5. In view of Section 130 of the Customs Act, no appeal lies before the High Court in respect of any question having relation to the rate of du....