2023 (4) TMI 722

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....view a judgment and order in CUSTA/14/2021 dated 7.3.2022. The first ground raised by the review applicant is that in the light of the decision of the Hon'ble Supreme Court in the case of M/s. Asean Cableship Pte. Ltd.-vs-The Commissioner of Customs vide Special Leave Petition (C) No. 2208 of 2022, 2022(3) TMI 760-SC dated 15.3.2022. The order passed by this Court holding that the appeal is maintainable does not lay down correct legal principle, and, therefore, calls for review. The second ground raised by the revenue in this review application is that in the decision of the Hon'ble Supreme Court in Commissioner of Customs, Bengalore -1 Vs. M/s. Motorola India Limited, 2019(9) TMI 229 - SC dated 5.9.2019, the Hon'ble Supreme Court held that....

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....elating 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 matters that the said Act provides for. 17. Reverting to the present case, it could clearly be seen that the only question that is involved is whether the assessee had violated the conditions of the exemption notification by not utilizing the imported materials for manufacturing of the declared final product and was, therefore, liable for payment of duty, interest and penalty. Neither any question with regard to determination of rate of duty arises nor a question relating to valuation of good....