Exemption notification interpretation under Customs law falls outside High Court jurisdiction; challenge lies before the Supreme Court.

Interpretation of an exemption notification on Special Additional Duty of Customs was treated as a question outside the High Court's jurisdiction under Section 130 of the Customs Act, 1962. The Court applied the principle that where the dispute turns on whether goods are covered by an exemption notification, the proper forum is the Supreme Court under Section 130E. On that basis, the appeals were held not maintainable before the High Court and were rejected, with liberty to approach the Supreme Court.

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Issues: Whether an appeal under Section 130 of the Customs Act, 1962 was maintainable when the dispute turned on the interpretation and applicability of an exemption notification relating to Special Additional Duty of Customs.

Analysis: The dispute concerned the construction of Notification No. 23/2003-C.E. dated 31-3-2003 and whether the goods were entitled to exemption from Special Additional Duty of Customs. The Court followed the principle that questions as to whether goods are covered by an exemption notification do not fall within the High Court's jurisdiction under Section 130 of the Customs Act, 1962, and that the proper forum for challenge was the Supreme Court under Section 130E of the Customs Act, 1962.

Conclusion: The appeals were not maintainable before the High Court and were rejected, with liberty to approach the Supreme Court.

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