Customs valuation dispute barred High Court appeal where the challenge directly concerned assessment of imported goods.

A challenge to redetermination of customs value for an imported car fell within the statutory exception affecting appellate jurisdiction because the dispute directly concerned valuation of imported goods under the Customs Valuation Rules, 2007 read with the Customs Act, 1962. Where the controversy turns on determination of customs value for assessment, the High Court's appellate jurisdiction under section 130E is barred. The appeal was therefore not maintainable before the High Court.

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Issues: Whether an appeal to the High Court was maintainable where the dispute related to valuation of imported goods and the determination of customs value.

Analysis: The dispute concerned the valuation of an imported car, and the adjudication turned on redetermination of value under the Customs Valuation Rules, 2007 read with the Customs Act, 1962. A challenge involving the value of goods for assessment falls within the statutory exception to the High Court's appellate jurisdiction under section 130E. Since the controversy was directly connected with valuation of imported goods, the bar on High Court entertainment applied.

Conclusion: The appeal was not maintainable before the High Court.

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