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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appellate jurisdiction limits prevent intermediate courts hearing appeals where duty rate is decided; appeal non-maintainable.</h1> 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 ... Forum for challenge to rate of dutyForum for challenge to rate of duty - Appeal to the High Court is not maintainable where the rate of duty has been decided; such appeals lie to the Supreme Court. - HELD THAT: - The Court sustained the maintainability objection because the appellate remedy for disputes in which the rate of duty has been determined is to approach the Supreme Court, and the appellant failed to demonstrate any ground that would render the appeal before the High Court competent. The determinative reasoning is that jurisdiction to entertain an appeal turns on the nature of the question decided (rate of duty), which places the matter before the Supreme Court rather than the High Court. [Paras 1, 2]Objection to maintainability upheld and the appeal rejected for want of jurisdiction in the High Court.Final Conclusion: The High Court upheld the maintainability objection, holding that appeals involving the determination of the rate of duty lie to the Supreme Court, and accordingly rejected the appeal before it. 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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