Breach of condition of notification cannot be said to be a dispute with respect to valuation

Commissioner of Central Excise Customs And Service Tax Mysore Vs Such Silk International Ltd. (Supreme Court of India) High Court has dismissed the appeal filed by the Department under Section 130 of the Customs Act as not maintainable by observing that as the dispute can be said to be a dispute with respect to valuation and therefore the appeal would not lie to the High Court but an appeal would lie to this Court. The issue involved is whether with respect to the dispute in question, the appeal would be maintainable before the High Court or before this Court is squarely covered by a recent de...