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Issues: Whether the appeal challenging the Tribunal's determination concerning anti-dumping duty and valuation was maintainable before the High Court under Section 130 of the Customs Act, 1962.
Analysis: Section 130 excludes from the High Court's appellate jurisdiction orders relating to determination of questions having a relation to the rate of customs duty or the value of goods for assessment. Such matters fall within the appellate route provided under Section 130E of the Customs Act, 1962.
Conclusion: The appeal was required to be pursued before the Supreme Court under Section 130E of the Customs Act, 1962.
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