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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appeals on Duty Rates or Goods Value Must Go to Supreme Court, Not High Courts, to Avoid Jurisdiction Errors.</h1> The circular addresses the issue of filing appeals in incorrect forums concerning the valuation and determination of duty rates. It highlights that appeals related to the rate of duty or value of goods should be directed to the Supreme Court, as per relevant sections of the Central Excise Act and Customs Act. The document notes that appeals mistakenly filed in High Courts are often dismissed due to jurisdictional issues, leading to delays and potential dismissals at the Supreme Court due to time limitations. Commissioners are instructed to carefully determine the appropriate appellate forum to avoid unnecessary litigation and revenue loss.
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