https://www.taxtmi.com/caselaws?id=220642 A dispute over the assessable value of imported goods, including whether transport and insurance charges up to the place of importation formed part of valuation, was treated as a matter directly and proximately connected with assessment under the Customs Act and the Customs Valuation Rules, 1988. In that setting, section 130 excluded the High Court's appellate jurisdiction and the proper remedy lay before the Supreme Court under section 130E. The prior admission of the appeal did not cure the jurisdictional defect, because maintainability could still be examined at the final hearing. The appeal was therefore not maintainable before the High Court. en-us Thu, 19 Jul 2012 00:00:00 +0530 Sat, 02 Feb 2013 11:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220642 A dispute over the assessable value of imported goods, including whether transport and insurance charges up to the place of importation formed part of valuation, was treated as a matter directly and proximately connected with assessment under the Customs Act and the Customs Valuation Rules, 1988. In that setting, section 130 excluded the High Court's appellate jurisdiction and the proper remedy lay before the Supreme Court under section 130E. The prior admission of the appeal did not cure the jurisdictional defect, because maintainability could still be examined at the final hearing. The appeal was therefore not maintainable before the High Court. Case-Laws Customs Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220642