https://www.taxtmi.com/caselaws?id=78382 Where the dispute concerns the rate of customs duty under competing notifications, the statutory appeal lies to the Supreme Court under the Customs Act rather than to the High Court. The presence of issues on interest and penalty did not change the character of the controversy, because they were ancillary to the duty-rate question and fell with the Tribunal's remand and setting aside of the original adjudication. The High Court therefore treated the matter as one within the special appellate route and held the appeal not maintainable before it, without answering the substantial questions of law. en-us Thu, 01 Apr 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78382 Where the dispute concerns the rate of customs duty under competing notifications, the statutory appeal lies to the Supreme Court under the Customs Act rather than to the High Court. The presence of issues on interest and penalty did not change the character of the controversy, because they were ancillary to the duty-rate question and fell with the Tribunal's remand and setting aside of the original adjudication. The High Court therefore treated the matter as one within the special appellate route and held the appeal not maintainable before it, without answering the substantial questions of law. Case-Laws Customs Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78382