https://www.taxtmi.com/caselaws?id=211166 The High Court dismissed the appeal, stating it was not maintainable before it, as the issues related to the determination of the rate of duty and the value of goods for assessment fall under the jurisdiction of the Supreme Court. The assessee was found not to have violated the notification's terms and had fulfilled export obligations, leading to the rejection of demands for customs duty, interest, penalty, and confiscation of goods. The Revenue was directed to prefer an appeal to the Supreme Court under Section 130E of the Customs Act. en-us Thu, 21 Apr 2011 00:00:00 +0530 Thu, 08 Mar 2012 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211166 The High Court dismissed the appeal, stating it was not maintainable before it, as the issues related to the determination of the rate of duty and the value of goods for assessment fall under the jurisdiction of the Supreme Court. The assessee was found not to have violated the notification's terms and had fulfilled export obligations, leading to the rejection of demands for customs duty, interest, penalty, and confiscation of goods. The Revenue was directed to prefer an appeal to the Supreme Court under Section 130E of the Customs Act. Case-Laws Customs Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211166