Valuation-linked customs disputes fall within Supreme Court appellate route, barring High Court jurisdiction under the Customs Act.

High Court appellate jurisdiction under the Customs Act is excluded where the Tribunal's order directly and proximately turns on valuation of goods for assessment. The Tribunal's findings on misdeclaration of value, confiscation, and denial and recovery of drawback made value an integral issue, bringing the matter within the appellate route to the Supreme Court under Section 130E(b). The statutory structure under Section 130, read with Section 129A, therefore barred the Revenue's appeal before the High Court, and the challenge had to be taken to the Supreme Court instead.

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Issues: Whether the Revenue's appeals before the High Court were maintainable when the Tribunal's order involved, in substance, determination of the value of goods for purposes of assessment, and consequently attracted the appellate route to the Supreme Court.

Analysis: The statutory scheme under Section 130 of the Customs Act, 1962 excludes High Court appellate jurisdiction where the Tribunal's order relates to questions having a direct bearing on the rate of duty or the value of goods for assessment. The impugned Tribunal order proceeded on findings concerning misdeclaration of value, confiscation, denial of drawback, and recovery of drawback, making valuation an integral part of the controversy. On that basis, the matter fell within the class of cases for which an appeal lies to the Supreme Court under Section 130E(b) of the Customs Act, 1962. The reference to Section 129A of the Customs Act, 1962 also supported the view that the statutory appellate structure did not permit the High Court to entertain the Revenue's challenge.

Conclusion: The appeals were not maintainable before the High Court and could only be pursued before the Supreme Court.

Ratio Decidendi: Where the Tribunal's decision directly and proximately turns on the valuation of goods for assessment, the High Court's appellate jurisdiction is barred and the statutory appeal lies to the Supreme Court.

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