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 in accepting the valuation as suggested by the Department based only on the so called admission by one of the partners of the appellant firm.

As per sub-section (1) of Section 130 of the Customs Act, 1962, an appeal lies to the High Court on substantial question of law from every order passed by the Appellate Tribunal except an order relating among other things to the determination of any question having relation to rate of duty of customs or to the value of goods for the purpose of assessment. As per clause (b) of Section 130-E of the Act, an appeal shall lie to the Supreme Court against an order passed by the Appellate Tribunal which relates among other things to the determination of any question having relation to rate of duty of customs or to the value of goods for the purpose of assessment.

In terms of Sections 130 and 130-E of the Act, thus these appeals are not maintainable to the High Court. The same are dismissed as not maintainable.