Customs valuation jurisdiction: disputes on assessable value and duty payable must proceed under the special appellate route, not High Court review.

Valuation disputes concerning imported goods and the customs duty payable on them, including whether facilitation charges, demurrage, bank charges and survey fees form part of assessable value, fall within the special jurisdictional scheme under Sections 130 and 130E of the Customs Act when the issue directly concerns the determination of duty rate and value for assessment. On that basis, the appeal was not maintainable before the High Court under Section 130, and the proper course was to approach the Supreme Court under Section 130E.

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Issues: Whether the High Court had jurisdiction under Section 130 of the Customs Act to entertain the appeal on the question of valuation of imported goods and customs duty payable thereon.

Analysis: The dispute concerned whether facilitation charges, demurrage charges, bank charges and survey fees incurred in importing furnace oil formed part of the value of the goods for assessment of customs duty. The question was held to be one directly relating to the determination of the rate of duty and the value of the goods for the purposes of assessment, which falls within the special jurisdictional scheme under Sections 130 and 130E of the Customs Act.

Conclusion: The appeal was held to be not maintainable before the High Court under Section 130 of the Customs Act, and the assessee was required to approach the Supreme Court under Section 130E of the Customs Act.

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