Customs duty rate and exemption disputes must go to the Supreme Court route, not the High Court appeal route.

Disputes concerning determination of the rate of duty payable and entitlement to exemption under a notification fall within the appellate route to the Supreme Court under Section 130E of the Customs Act, 1962. Where the controversy also involves compliance with notification conditions and the legality of duty, interest and penalty, the High Court's jurisdiction under Section 130 is excluded. On that basis, the Revenue's appeal under Section 130 was held not maintainable before the High Court.

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Issues: Whether the Revenue's appeal under Section 130 of the Customs Act, 1962 was maintainable where the dispute concerned compliance with notification conditions and the legality of duty, interest and penalty.

Analysis: The subject matter involved questions relating to determination of the rate of duty payable and entitlement to exemption under the notification. Such questions were held to fall within the appellate route to the Supreme Court under Section 130E of the Customs Act, 1962 and not within the High Court's jurisdiction under Section 130 of the Customs Act, 1962.

Conclusion: The appeal under Section 130 of the Customs Act, 1962 was not maintainable before the High Court.

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