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    <title>2013 (1) TMI 127 - GUJARAT HIGH COURT</title>
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    <description>The High Court found that the writ petition challenging the Customs, Excise and Gold (Control) Appellate Tribunal&#039;s judgment was not maintainable as the appeal should have been made to the Supreme Court under section 130E of the Customs Act. The Court determined that issues related to the rate of duty fall under the jurisdiction of the Supreme Court, and statutory appeals should be exhausted before resorting to writ petitions. As the appeal lay before the Supreme Court, the High Court lacked jurisdiction to entertain the writ petition, leading to its dismissal.</description>
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    <pubDate>Wed, 18 Jul 2012 00:00:00 +0530</pubDate>
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      <title>2013 (1) TMI 127 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=220021</link>
      <description>The High Court found that the writ petition challenging the Customs, Excise and Gold (Control) Appellate Tribunal&#039;s judgment was not maintainable as the appeal should have been made to the Supreme Court under section 130E of the Customs Act. The Court determined that issues related to the rate of duty fall under the jurisdiction of the Supreme Court, and statutory appeals should be exhausted before resorting to writ petitions. As the appeal lay before the Supreme Court, the High Court lacked jurisdiction to entertain the writ petition, leading to its dismissal.</description>
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      <pubDate>Wed, 18 Jul 2012 00:00:00 +0530</pubDate>
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