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    <title>2011 (12) TMI 186 - Calcutta High Court</title>
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    <description>The Court concluded that the appeal fell within the scope of Section 130E of the Customs Act, 1962, allowing appeals to the SC in specific circumstances. Therefore, the Court declined to entertain the appeal and granted the appellant the liberty to approach the SC for the appropriate remedy. The appeal and application were disposed of, with all parties instructed to act on a signed copy of the order.</description>
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      <description>The Court concluded that the appeal fell within the scope of Section 130E of the Customs Act, 1962, allowing appeals to the SC in specific circumstances. Therefore, the Court declined to entertain the appeal and granted the appellant the liberty to approach the SC for the appropriate remedy. The appeal and application were disposed of, with all parties instructed to act on a signed copy of the order.</description>
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