https://www.taxtmi.com/caselaws?id=216763 The High Court dismissed the appeal, finding that the writ petitioner should have approached the Supreme Court under Section 130E(b) of the Customs Act, 1962. The Court held that since the Tribunal had analyzed the nature of the Commissioner's order, including valuation and tax classification processes, the appeal should have been directed to the Supreme Court. The High Court concluded that there was no error or illegality warranting interference in the intra-court appeal, emphasizing the importance of proper jurisdictional considerations under the Customs Act. en-us Thu, 16 Jun 2011 00:00:00 +0530 Mon, 27 Aug 2012 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216763 The High Court dismissed the appeal, finding that the writ petitioner should have approached the Supreme Court under Section 130E(b) of the Customs Act, 1962. The Court held that since the Tribunal had analyzed the nature of the Commissioner's order, including valuation and tax classification processes, the appeal should have been directed to the Supreme Court. The High Court concluded that there was no error or illegality warranting interference in the intra-court appeal, emphasizing the importance of proper jurisdictional considerations under the Customs Act. Case-Laws Customs Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216763