Appeals against CEGAT orders require High Court route or CEGAT clearance; avoid Board appeals except on rate or value. Appeals against CEGAT orders should not be proposed to the Board except where the question relates to the rate of duty or value of goods; matters requiring Supreme Court review must follow the High Court route or obtain CEGAT clearance rather than direct Board appeal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals against CEGAT orders require High Court route or CEGAT clearance; avoid Board appeals except on rate or value.
Appeals against CEGAT orders should not be proposed to the Board except where the question relates to the rate of duty or value of goods; matters requiring Supreme Court review must follow the High Court route or obtain CEGAT clearance rather than direct Board appeal.
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