HC cannot decide on Custom Duty Rate or value of goods for assessment

Sun Gems Vs Commissioner, CCE. and S.T. (Rajasthan High Court) FULL TEXT OF THE JUDGMENT/ORDER of RAJASTHAN HIGH COURT These appeals arise out of a common background and involve the same assessee. The appeals concern a common order passed by the Customs Excise and Service Tax Appellate Tribunal dated 11.09.2017. On perusal of the said order of the Tribunal would immediately show that the question involved in all these appeals is of value of the goods for purpose of assessment. In fact learned counsel for the appellant had at the outset argued before us that the Tribunal has committed an error...