J U D G M E N T

Cus.Appeal Nos.23/2022, 18/2022, 19/2022, 20/2022, 21/2022, 22/2022, 24/2022 & 25/2022 Dr. A.K.Jayasankaran Nambiar, J.

When these Customs Appeals preferred on behalf of the Revenue were taken up for hearing, a preliminary objection was raised by the learned Senior Counsel Sri. Joseph Kodianthara appearing on behalf of the respondents, as regards the maintainability of these appeals before this Court. In particular, he refers to Section 130 of the Customs Act, 1962 which specifically deals with the nature of the appeals that can be maintained before the High Court against an order passed in appeal by the Appellate Tribunal. The provision makes it abundantly clear that if the order passed by the Appellate Tribunal is 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 the purposes of assessment, then the appeal must lie to the Supreme Court in terms of Section 130E (b) of the Customs Act.

2. On a perusal of the impugned order of the Tribunal, we find that the Tribunal has effectively adjudicated an appeal against an order of the Commissioner of Customs Appeals, that fo