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    <title>2014 (12) TMI 310 - GUJARAT HIGH COURT</title>
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    <description>The High Court deemed the appeals maintainable under Section 130 of the Customs Act, overruling the preliminary objection raised. The Court directed a consideration of the appeals on their merits, focusing on the reliability of laboratory reports and the applicability of the concessional duty rate under the notification. The appeals were instructed to be scheduled for a final hearing before the appropriate Court.</description>
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      <description>The High Court deemed the appeals maintainable under Section 130 of the Customs Act, overruling the preliminary objection raised. The Court directed a consideration of the appeals on their merits, focusing on the reliability of laboratory reports and the applicability of the concessional duty rate under the notification. The appeals were instructed to be scheduled for a final hearing before the appropriate Court.</description>
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