https://www.taxtmi.com/caselaws?id=209536 The High Court dismissed the appeal challenging the Tribunal's decision to grant exemption under Notification No. 132/2004-Cus, citing Section 61 of the Customs Act and a previous ruling in Stelfast India P. Ltd. v. CC, Bangalore. The Court held that the question of entitlement to exemption and liability to pay tax fell under the purview of the Apex Court, making the appeal under Section 130A not maintainable. The revenue was granted liberty to seek further recourse from the Apex Court. en-us Fri, 25 Feb 2011 00:00:00 +0530 Wed, 17 Jul 2013 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209536 The High Court dismissed the appeal challenging the Tribunal's decision to grant exemption under Notification No. 132/2004-Cus, citing Section 61 of the Customs Act and a previous ruling in Stelfast India P. Ltd. v. CC, Bangalore. The Court held that the question of entitlement to exemption and liability to pay tax fell under the purview of the Apex Court, making the appeal under Section 130A not maintainable. The revenue was granted liberty to seek further recourse from the Apex Court. Case-Laws Customs Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209536