2024 (4) TMI 1047

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Dey , Adv. Mr. Tapan Bhanja, Adv. ..for the appellant Dr. Sujay Kantawala , Sr. Adv. ( VC ) Mr. Sajal Yadav , Adv. Mr. Rajesh Upadhyay , Adv. Mr. S. Dasgupta , Adv. ..for the respondent ORDER The Court : This appeal filed by the department is directed against the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Customs Appeal No.71290/2013 dated 10th May, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....igh Court is satisfied with the case involves a substantial question of law. The only exception carved out is that an appeal shall lie before the Hon'ble Supreme Court and shall not lie before the High Court against the order relating to, amongst other things, to the determination of any question having relation to the rate of duty of customs or to the value of the goods for the purposes of assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nnot be ascertained on the basis of any of the invoices submitted by either the dealer based in Dubai or the invoice raised in Japan. Therefore, the revenue sought to justify their stand setting aside that the value has to be ascertained as per the provisions of Rule 9 of the Customs Valuation Rules, 2007. The learned Tribunal by the impugned order has dismissed the appeal filed by the revenue hol....