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Judgment
While admitted this appeal on 21-4-2006 this Court passed the following order :
"Delay condoned.
Appeal admitted subject to the objections raised by Mr. Soli J. Sorabjee, learned Senior Counsel appearing for the respondent on the ground of maintainability."
It is clear from the above that question of maintainability of the present appeal was kept open to be argued at the time of final hearing.
We have gone through the impugned judgment passed by the Tribunal. It is clear therefrom that the only issue which arose for consideration and decided by the Tribunal in the impugned judgment is as to whether the assessments were provisional or final. Against a decision on this issue, appeal will lie to the High Court under Section 130 of the Customs Act, 1962.
We thus, dismiss this appeal as not maintainable. However, if the fresh appeal is filed before the High Court within one month from today, the same shall be decided on merits and will not be dismissed only on the ground of limitation. Since it is an old matter we would also impress upon and request the High Court to dispose of the appeal as early as possible.