Appellate forum depends on issues decided in adjudication, including classification and duty rate, not merely penalty.

Appellate maintainability depends on the substantive issues actually decided in the order-in-original, not only on the grounds raised by the appellant. Where the adjudicating authority has conclusively determined product classification and the applicable rate of duty, the dispute is not confined to limitation or penalty, and the proper remedy must be pursued before the forum attracted by those determinations. On that basis, the High Court appeal was held not maintainable and was returned for filing before the appropriate forum.

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Issues: Whether the appeal before the High Court was maintainable when the order-in-original had decided not only limitation and penalty but also classification and the applicable rate of duty.

Analysis: The appellate jurisdiction of the High Court depends upon the issues actually adjudicated in the order under challenge. Where the order-in-original has conclusively determined the classification of the product and the dispute as to the rate of duty, the matter is not confined merely to limitation or penalty. In such circumstances, the proper forum for challenge is determined by the nature of the issues decided by the adjudicating authority.

Conclusion: The appeal was not maintainable before the High Court and was returned to the appellant for pursuing the remedy before the appropriate forum.

Ratio Decidendi: The forum of appeal is governed by the substantive issues decided in the adjudication order, and where classification or rate of duty is determined, the High Court's appellate jurisdiction is not attracted in the manner sought.

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