HC cannot entertain question relatable to rate of duty/ benefit of exemption notification

Commissioner of Customs  Vs CRI Limited (Calcutta High Court) First, we take up for consideration the preliminary objection raised by Mr. Ghosh with regard to the maintainability of the appeal before this Court. The facts are not in dispute, namely, that the benefit of the notification no.45 of 2005 has been denied. In such circumstances, will it be a bar for this Court to entertain this appeal under Section 130 of the Act? In this regard, we have considered the decision of the Hon’ble Supreme Court in the Commissioner of Customs, Bangalore-1 –vs- Motorola India Limited reported in (2019)...