Customs classification disputes tied to duty rate belong in the statutory appeal channel, not High Court jurisdiction.

Classification of imported goods that directly determines the applicable customs duty rate falls within the statutory appellate channel for rate-of-duty disputes, not the High Court's ordinary customs appellate jurisdiction. Where the controversy is essentially whether goods fall under one tariff heading or another and that determination has a direct and proximate relation to the duty rate, the High Court cannot entertain the appeal. The proper remedy lies in the appeal route prescribed for such rate-linked customs disputes before the Supreme Court under the governing provision.

---

---

Issues: Whether the appeal was maintainable before the High Court when the dispute concerned the classification of imported goods and, consequently, the rate of duty of customs.

Analysis: The dispute turned on whether the imported goods fell under one tariff heading or another, which directly affected the applicable rate of customs duty. A question that has a direct and proximate relation to the rate of duty falls within the appellate channel prescribed for such matters, and not within the High Court's jurisdiction under the relevant customs appellate scheme. Since the controversy was essentially about the rate of duty, the appeal could not be entertained by the High Court.

Conclusion: The appeal was not maintainable before the High Court and had to be pursued before the Supreme Court under the statutory provision governing such appeals.

---