Customs valuation disputes must proceed to the Supreme Court, as High Court appellate jurisdiction is statutorily excluded.

Appeals concerning Tribunal orders on the determination of the value of goods for customs assessment fall outside the High Court's appellate jurisdiction under the Customs Act, 1962. Questions involving alleged undervaluation or misdeclaration of imported goods are treated as valuation matters within that exclusion. The prescribed statutory route for such appeals is to the Supreme Court under Section 130E, rather than to the High Court under Section 130.

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Issues: Whether an appeal concerning determination of the value of goods for assessment is maintainable before the High Court under Section 130 of the Customs Act, 1962.

Analysis: Section 130 excludes from High Court appellate jurisdiction orders relating, among other matters, to determination of the value of goods for assessment. Section 130E provides for an appeal to the Supreme Court in respect of such Tribunal orders. The proposed questions concerned alleged undervaluation and misdeclaration of imported goods and therefore fell within the excluded category.

Conclusion: The appeal lay before the Supreme Court under Section 130E of the Customs Act, 1962 and was not maintainable before the High Court.

Ratio Decidendi: Where a Tribunal order relates to determination of the value of goods for assessment, the statutory appeal lies to the Supreme Court and is excluded from the High Court's jurisdiction under Section 130.

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