2026 (5) TMI 1186

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....ation being IA NO: GA/1/2026 filed in the appeal is allowed. 3. Learned counsel appearing for the appellant suggests the following substantial questions of law by filing the appeal under Section 130 of the Customs Act, 1962. "1. Whether the Learned Tribunal erred in law and fact in holding that the department cannot reject the transaction value without proving that the invoices are fake and/or nongenuine, but ignoring Explanation 1 (iii)(a) to Rule 12 of the CVR, 2007, which provides that a doubt on the truth or accuracy of the declared value can be raised based on "the significantly higher value at which identical or similar goods imported at or about the same time... were assessed" and that the records will show that the adjud....

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....r of the learned Tribunal cannot be sustained? 3. Whether the learned Tribunal has erred in law by not considering the ratio of the Hon'ble Supreme Court's judgment in the case of Commissioner of Customs, Kolkata - Vs.- Pioneer Impex, (2015) 319 ELT 355 (SC) which permits the department to rely on contemporaneous import data for valuation when goods are imported from a trader without a manufacturer's invoice and as such, the order of the learned Tribunal cannot be sustained? 4. Whether the learned Tribunal erred in fact and law in rejecting the NIDB data which the department relied upon for the purpose of having an insight regarding the declared value of contemporaneous imports of similar goods at higher value ....

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....law and liable to be set aside?" 4. Section 130 of the Customs Act 1962 speaks of appeal to High Court which is quoted below:- "130. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The [Principal Commissioner of Customs or Commissioner of Customs] or the other party aggrieved by any order passed by the Appellate Tribunal may fil....