Customs valuation dispute barred Section 130 appeal where freight inclusion affected assessable value and duty rate.

An appeal under Section 130 of the Customs Act, 1962 was not maintainable where the dispute concerned valuation of imported goods and the determination of customs duty. The challenge turned on whether freight had to be included in the assessable value, which related to valuation and the rate of duty and therefore fell within the statutory exclusion under Section 130(1). On that basis, the High Court could not entertain the appeal in its Section 130 jurisdiction, and the appeal was dismissed; the substantial questions of law were left open.

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Issues: Whether the appeal under Section 130 of the Customs Act, 1962 was maintainable where the dispute concerned valuation of imported goods and determination of customs duty.

Analysis: The appeal challenged the Tribunal's order on the question whether freight had to be included in the assessable value for customs duty purposes. The dispute thus related to the valuation of goods and the rate of duty, which fell within the statutory exclusion under Section 130(1) of the Customs Act, 1962. In such circumstances, the High Court could not entertain the appeal under its section 130 jurisdiction.

Conclusion: The appeal was held to be not maintainable and was dismissed. The substantial questions of law were left open.

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