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<h1>Customs Board Urges Limiting Appeals to High Court, Clarifies Duty Rate Cases u/s 35L & 135E.</h1> The circular from the Central Board of Excise & Customs addresses the issue of unnecessary appeals against orders of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) under Section 35L of the Central Excise Act and Section 135E of the Customs Act, 1962. It emphasizes that appeals should only be pursued in cases involving the determination of duty rates or value of goods for assessment purposes. The circular reiterates previous instructions and advises that appeals should first be addressed in the High Court if CEGAT clearance is not granted, referencing prior legal opinions and Supreme Court decisions for guidance.