Customs exemption notification disputes fall outside High Court appellate jurisdiction and must be pursued before the Supreme Court.

Disputes concerning whether goods fall within an exemption notification and the EXIM Policy are treated as questions outside the High Court's appellate jurisdiction under Section 130 of the Customs Act, 1962. Following the cited precedent, such matters lie in the category of cases for which the proper remedy is an appeal to the Supreme Court under Section 130E. On that basis, the High Court could not entertain the appeal, and the matter was disposed of, leaving the appellant to pursue the remedy before the Supreme Court.

---

---

Issues: Whether the appeal was maintainable before the High Court under Section 130 of the Customs Act, 1962, in view of the nature of the dispute relating to exemption notification coverage, and whether the remedy lay before the Supreme Court under Section 130E of the Customs Act, 1962.

Analysis: The dispute was treated as one concerning whether the goods were covered by an exemption notification and the EXIM Policy, an issue which, in the cited precedent, was held to fall outside the High Court's jurisdiction under Section 130 of the Customs Act, 1962. In view of that binding position, and since the appellant did not dispute the legal position, the appeal could not be entertained by the High Court and the appropriate forum was the Supreme Court under Section 130E of the Customs Act, 1962.

Conclusion: The appeal was not maintainable before the High Court and was disposed of accordingly, leaving the appellant to pursue the remedy before the Supreme Court.

---