https://www.taxtmi.com/caselaws?id=73087 The Tribunal held that the application for reference to the High Court under Section 130 of the Customs Act was not maintainable as the dispute primarily concerned the rate of duty. Legislative intent directs appeals on rate of duty matters to the Supreme Court for uniformity. The Tribunal emphasized adherence to statutory provisions and rejected the application for reference. en-us Thu, 27 Dec 1984 00:00:00 +0530 Fri, 27 May 2011 18:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73087 The Tribunal held that the application for reference to the High Court under Section 130 of the Customs Act was not maintainable as the dispute primarily concerned the rate of duty. Legislative intent directs appeals on rate of duty matters to the Supreme Court for uniformity. The Tribunal emphasized adherence to statutory provisions and rejected the application for reference. Case-Laws Central Excise Thu, 27 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73087