COMMISSIONER OF CUSTOMS (PREVENTIVE) Vs. ADANI EXPORTS LTD.

JUDGEMENT

(1.) This appeal under Section 130 of the Customs Act, 1962 ("the Act"), has been preferred by the Commissioner of Customs (Preventive), Jamnagar, challenging order dated 31-8-2009 [: 2010 (249) E.L.T. 93 (Tri.)] passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal), by proposing the following questions:

(2.) Ms. Amee Yajnik, learned Senior Standing Counsel for the respondent is not in a position to dispute the aforesaid position.

(3.) Section 130 of the Act which makes provision for "Appeal to High Court" lays down that, an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment) if the High Court is satisfied that the case involves a substantial question of law. Section 130E of the Act which provides for "Appeal to the Supreme Court" inter alia lays down that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal relating, amongst other things, to the determination of any question having a relation to the rate of duty of customs or at the value of goods for purposes of assessment.