Customs valuation disputes exclude High Court appellate jurisdiction; assessable value questions must be taken to the Supreme Court.

A dispute over the assessable value of imported goods, including whether transport and insurance charges up to the place of importation formed part of valuation, was treated as a matter directly and proximately connected with assessment under the Customs Act and the Customs Valuation Rules, 1988. In that setting, section 130 excluded the High Court's appellate jurisdiction and the proper remedy lay before the Supreme Court under section 130E. The prior admission of the appeal did not cure the jurisdictional defect, because maintainability could still be examined at the final hearing. The appeal was therefore not maintainable before the High Court.

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Issues: Whether the High Court had jurisdiction to entertain the appeal under section 130 of the Customs Act, 1962 when the controversy related to the assessable value of the imported goods and the applicability of the Customs Valuation Rules, 1988.

Analysis: The dispute concerned the determination of the assessable value of the vessel for customs duty purposes, including whether transport and insurance charges up to the place of importation were to be added. An appeal raising such a question falls within the category of matters having a direct and proximate relation to the value of goods for purposes of assessment. In that situation, section 130 of the Customs Act, 1962 excludes the jurisdiction of the High Court and the remedy lies before the Supreme Court under section 130E. The fact that the appeal had earlier been admitted did not cure the jurisdictional defect, as maintainability can be examined at the stage of final hearing.

Conclusion: The High Court had no jurisdiction to entertain the appeal, and the appeal was not maintainable before it.

Final Conclusion: The challenge could not be examined on merits because it was barred at the threshold by the statutory scheme governing appeals in customs valuation matters.

Ratio Decidendi: Where an appeal under the Customs Act, 1962 turns directly on the value of goods for assessment, the High Court's appellate jurisdiction is excluded and the matter lies only before the Supreme Court.

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