https://www.taxtmi.com/caselaws?id=84759 Section 130 of the Customs Act bars a reference to the High Court where the order concerns a question relating to the rate of duty of customs or the value of goods for assessment. Interpretation and application of an exemption notification, when it forms part of the dispute, falls within that statutory bar because it bears on duty liability and rate-related questions. On that basis, a reference application raising such issues was held not maintainable and was dismissed. en-us Wed, 20 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 15:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84759 Section 130 of the Customs Act bars a reference to the High Court where the order concerns a question relating to the rate of duty of customs or the value of goods for assessment. Interpretation and application of an exemption notification, when it forms part of the dispute, falls within that statutory bar because it bears on duty liability and rate-related questions. On that basis, a reference application raising such issues was held not maintainable and was dismissed. Case-Laws Customs Wed, 20 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84759