•         Customs Act, 1962 (52 of 1962) - Customs Valuation (Determination of value of imported goods) Rules, 2007 - Order is appealable - Petitioner relegated to the remedy of filing appeal - Constitution of India, Article 226.  (174) PLR
  •         Customs Act, 1962 (52 of 1962) S. 128 - Limitation Act, 1963 (36 of 1963) S. 14 - Limitation - Applicability of the provisions of the 1963 Act, therefore, to be judged not from the terms of the 1963 Act but by the provisions of the 1962 Act relating to filing of appeal - Neither there is any express provision nor by necessary implication, it could be concluded that applicability of Section 14 of 1963 Act to an appeal filed under Section 128 of the 1962 Act would stand excluded - Thus, having regard to the intention of the legislature, this Court is of the firm opinion that the equity underlying Section 14 should be applied to its fullest extent and time taken diligently pursuing a remedy, in a wrong court, should be excluded - Constitution of India, Article 226, 227.       (177) PLR


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