Commissioner Of Customs (Import) v. International Lease Finance Corporation Ltd Through M/S Dua Associates

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 10/2018 and CM No. 4344/2018 COMMISSIONER OF CUSTOMS (IMPORT) ..... Appellant Through Mr. Harpreet Singh, Sr. Standing Counsel versus INTERNATIONAL LEASE FINANCE CORPORATION LTD THROUGH M/S DUA ASSOCIATES ..... Respondent Through None

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R

% 05.02.2018 This appeal would not be maintainable before the High Court under Section 130 (1) of the Customs Act, 1962, as the issues decided in the orderin-original and the Appellate Tribunal relate to determination of rate of duty of customs and also value of goods for the purpose of assessment. Accordingly the present appeal filed is not maintainable before the High Court.

The appeal is accordingly not entertained without commenting on merits.

A copy of the order be given dasti under signature of the Court Master.

SANJIV KHANNA, J CHANDER SHEKHAR, J FEBRUARY 05, 2018/b