Customs appeal on valuation and duty assessment lies to the Supreme Court, not the High Court, under the statutory appellate scheme.

Appeals arising from valuation of imported goods and assessment of customs duty fall outside the High Court's appellate jurisdiction under Section 130 of the Customs Act, 1962 where the order concerns a question relating to the rate of duty or the value of goods for assessment. In such matters, Section 130E provides the proper appellate route to the Supreme Court. Read together, the provisions require the appeal to be carried to the Supreme Court rather than the High Court, so the High Court appeal was not maintainable.

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Issues: Whether the appeal against the Tribunal's order lay before the High Court under Section 130 of the Customs Act, 1962, or before the Supreme Court under Section 130E of the Customs Act, 1962.

Analysis: The dispute raised questions relating to the valuation of imported goods and the assessment of customs duty. Section 130 excludes appeals to the High Court where the order relates to the determination of a question having a relation to the rate of duty or to the value of goods for purposes of assessment. Section 130E provides the appropriate appellate route in such matters to the Supreme Court. On a reading of both provisions together, the appeal did not fall within the High Court's appellate jurisdiction.

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

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