2010 (3) TMI 1279

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....ance : For the Appellant(S) : 1 : Mr SB Thakkar   For the Opponent(S) : 1 : Mr RM Chhaya, ORAL ORDER (PER : HONOURABLE MR.JUSTICE D.A.MEHTA) 1. The principal issue involved in the present Appeal is whether the Appellant misdeclared the goods imported by the Appellant. Incidentally the Appellant has also raised the issue of consequential order of confiscation of goods and redemp....

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....ntext of judgment of this High Court in the case of Colourtex Vs. Union of India, 2006(198) ELT 169 (Guj.). 3. As can be seen from Provisions of section 130 of the Act, an Appeal shall lie to the High Court from every order passed in Appeal by the Tribunal on or after the 1st day of July 2003 but the portion in the parenthesis stipulates that the order shall not be relating to the determination....

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....sy raised, the Appeal is disposed of as not being maintainable in absence of jurisdiction, leaving it open to the Appellant to present the Appeal before the Apex Court as required in law. 5. At this stage, learned Advocate for the Appellant submits that the interim relief granted earlier may be continued for a further period of four weeks. It is not possible to accept the request made, as in ab....