Appellate remedies

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Full Text of the Document

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....y the Commissioner of Customs in which case the first level of appeal is to the CESTAT. On questions of law, the orders of CESTAT could also be considered for reference to the High Court and certain categories of decisions involving classification or valuation can be appealed even before the Supreme Court. In a case where the High court on its own motion or on an oral application made by the aggri....