HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

D.B. Custom Appeal No. 98/2018

M/s Sun Gems, 4086, Jagnnath Shah Ka Rasta, Ramganj Bazar,

Jaipur Proprietor Sunil Batwara S/o Sh. Kailash Chand Batwara

----Appellant

Versus

Commissioner, Cce. And S.t. Jaipur-I, Ncr Building, Statue Circle,

Jaipur

----Respondent

Connected With

D.B. Custom Appeal No. 99/2018

Sunil Batwara S/o Sh. Kailash Chand Batwara, Partner, M/s

Suhani Gems, 4086 Jagnnath Shah Ka Rasta, Ramganj Bazar,

Jaipur Raj.

----Appellant

Versus

Commissioner Cce And St Jaipur-I, Ncr Building Statue Circle,

Jaipur Raj

----Respondent

D.B. Custom Appeal No. 100/2018

M/s Suhani Gems 4086, Jagnnath Shah Ka Rasta, Ramganj

Bazar, Jaipur Through Partner Sh. Sunil Batwara S/o Sh. Kailash

Chand Batwara.

----Appellant

Versus

Commissioner Cce And St Jaipur-I, Ncr Building, Statue Circle,

Jaipur Raj

----Respondent

For Appellant(s)

:

Mr. Pankaj Ghiya through VC

For Respondent(s)

:

Mr. Siddharth Ranka through VC

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI

HON'BLE MR. JUSTICE SAMEER JAIN

Order

(2 of 2)

[CUSTA-98/2018]

18/01/2022

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.

(SAMEER JAIN),J

(AKIL KURESHI),CJ

Kamlesh Kumar/9-11