Appellate jurisdiction limits prevent intermediate courts hearing appeals where duty rate is decided; appeal non-maintainable.

Where a decision turns on the rate of duty, the article states the appellate forum is the Supreme Court and not an intermediate court; accordingly an objection on maintainability was sustained and the appeal could not be entertained, resulting in rejection of the appeal in favour of the assessee. The legal point emphasised is the limitation on appellate jurisdiction when rate-of-duty determinations are involved, making appeals to lower appellate fora non-maintainable.

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Issues: Whether the appeal is maintainable before the High Court where the rate of duty has been decided and appeals in such matters lie to the Supreme Court.

Analysis: The objection to maintainability was considered and upheld on the ground that where the rate of duty has been decided the proper appellate forum is the Supreme Court and not the High Court. The appeal court therefore cannot entertain the appeal against a decision on rate of duty.

Conclusion: The objection to maintainability is upheld and the appeal is rejected; decision is in favour of the assessee.

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