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Conditions for Admitting appeal U/s. 130E(b) of Customs Act: SC
Case Law Details
- Case Name
- Steel Authority of India Ltd. Vs Designation Authority (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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SC held that before admitting an appeal under Section 130E(b) of the Customs Act, the following conditions must be satisfied:
(i) The question raised or arising must have a direct and/or proximate nexus to the question of determination of the applicable rate of duty or to the determination of the value of the goods for the purposes of assessment of duty. This is a sine qua non for the admission of the appeal before this Court under Section 130E(b) of the Act.
(ii) The question raised must involve a substantial question of law which has not been answered or, on which, there is a conflict of dec...
