https://www.taxtmi.com/caselaws?id=84681 Section 130 of the Customs Act excludes reference to the High Court where the order concerns a question relating to the rate of customs duty or the value of goods for assessment. A dispute over eligibility to exemption Notification No. 345/86-Customs, and the interpretation and application of that notification, was treated as falling within that exclusion because it directly affected duty liability. On that basis, reference jurisdiction was unavailable and the reference application was dismissed. The principle stated is that an exemption-notification issue connected with the rate of duty prevents a reference under Section 130. en-us Wed, 20 Dec 1995 00:00:00 +0530 Sat, 23 Jul 2011 15:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84681 Section 130 of the Customs Act excludes reference to the High Court where the order concerns a question relating to the rate of customs duty or the value of goods for assessment. A dispute over eligibility to exemption Notification No. 345/86-Customs, and the interpretation and application of that notification, was treated as falling within that exclusion because it directly affected duty liability. On that basis, reference jurisdiction was unavailable and the reference application was dismissed. The principle stated is that an exemption-notification issue connected with the rate of duty prevents a reference under Section 130. Case-Laws Customs Wed, 20 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84681