2007 (7) TMI 270

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..... Counsel with K.R. Chaudhari, for the Respondent. [Order]. P.C. - On behalf of the respondents the learned counsel has raised an objection that an appeal would not lie before this Court as the appeal pertains to valuation. 2. The appellant before this court has formulated the questions of law in para 23. From the questions formulated in the appeal memo, it is clear that the appeal proceeds on t....

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....cate that the court was answering the issue determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment' and that was considered in the context of the phrase for purposes of assessment. Considering the contention raised before the Tribunal and the questions raised before the court, we are of the opinion that the issue of valuat....

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....arlier before the Commissioner and also in the grounds of appeal before the Tribunal, the Tribunal was bound to frame and answer the issue. 6. On behalf of the respondent the learned counsel points out that considering the order of remand the only issue left for consideration was the report of valuation done by the cost accountant, and consequently there was no question of answering the issue as ....