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    <title>2014 (1) TMI 1392 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the Civil Miscellaneous Appeals challenging the classification of imported coal for customs duty, stating they were not maintainable before the Court and should be addressed by the Supreme Court as per the Customs Act. The Court emphasized that issues related to customs duty or goods classification fall under the jurisdiction of the Supreme Court, not the High Court.</description>
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      <description>The High Court dismissed the Civil Miscellaneous Appeals challenging the classification of imported coal for customs duty, stating they were not maintainable before the Court and should be addressed by the Supreme Court as per the Customs Act. The Court emphasized that issues related to customs duty or goods classification fall under the jurisdiction of the Supreme Court, not the High Court.</description>
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