https://www.taxtmi.com/caselaws?id=239580 The Gujarat High Court dismissed an appeal by the Commissioner of Customs (Preventive), Jamnagar, challenging a Tribunal order under Section 130 of the Customs Act, 1962. The appeal was deemed not maintainable as it involved questions on the rate of duty, falling outside the High Court's jurisdiction per Section 130. The Court emphasized adherence to statutory provisions, directing such appeals to the Supreme Court. The decision highlighted the importance of respecting jurisdictional limits, leading to the appeal's dismissal solely on grounds of lack of maintainability. en-us Thu, 27 Jan 2011 00:00:00 +0530 Sat, 16 Nov 2013 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239580 The Gujarat High Court dismissed an appeal by the Commissioner of Customs (Preventive), Jamnagar, challenging a Tribunal order under Section 130 of the Customs Act, 1962. The appeal was deemed not maintainable as it involved questions on the rate of duty, falling outside the High Court's jurisdiction per Section 130. The Court emphasized adherence to statutory provisions, directing such appeals to the Supreme Court. The decision highlighted the importance of respecting jurisdictional limits, leading to the appeal's dismissal solely on grounds of lack of maintainability. Case-Laws Customs Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239580