Statutory appeal remedy under the Customs Act preserved after withdrawal of civil appeal, with liberty to refile in time.

The Supreme Court noted that the challenge concerned whether a civil appeal could proceed after the High Court declined jurisdiction under Section 130 of the Customs Act, 1962 on the ground that a statutory appeal lay under Section 130-E. The appeal was permitted to be withdrawn, with liberty to pursue the statutory appeal remedy under Section 130-E within the stipulated time.

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Issues: Whether the appellant could pursue the civil appeal after the High Court declined to exercise jurisdiction under Section 130 of the Customs Act, 1962 on the ground that an appeal lay under Section 130-E of that Act.

Outcome: The appeal was permitted to be withdrawn with liberty to avail the statutory appeal remedy under Section 130-E of the Customs Act, 1962 within the stipulated time.

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