High Court dismisses Revenue's appeal on Customs Act interpretation, directs issue to Apex Court The High Court of Karnataka dismissed the Revenue's appeal challenging an order on the interpretation of a notification, holding that issues of duty, ...
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High Court dismisses Revenue's appeal on Customs Act interpretation, directs issue to Apex Court
The High Court of Karnataka dismissed the Revenue's appeal challenging an order on the interpretation of a notification, holding that issues of duty, interest, and penalty should be decided by the Apex Court under Section 130E of the Customs Act, not by the High Court under Section 130. The appeal was deemed not maintainable, allowing the appellant to approach the Apex Court.
The High Court of Karnataka dismissed the appeal by the Revenue challenging an order on the interpretation of a notification. The Court held that questions regarding duty, interest, and penalty should be decided by the Apex Court under Section 130E of the Customs Act, not by the High Court under Section 130. The appeal was deemed not maintainable, with the appellant given the liberty to approach the Apex Court.
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