25,000/ .
A preliminary objection has been raised by the learned Counsel for the respondent against the maintainability of the appeal on the ground that in view of Section 130E an appeal does number lie in this Court because the impugned judgment of the Tribunal does number relate to the rate of duty of Customs to the value of goods for the purpose of assessment.This appeal has been filed against the judgment of the Customs Excise and Gold Control Appellate Tribunal, East Regional Bench, Calcutta hereinafter referred to as the Tribunal dated March 18, 1994 whereby the Tribunal has reduced the fine in lieu of companyfiscation of the truck of the appellant from Rs.
C. Agrawal and D.P. Wadhwa, JJ.
50,000/ as imposed by the Additional Collector to a sum of Rs.
