https://www.taxtmi.com/caselaws?id=170901 The appeal challenging the Tribunal's order on the violation of Notification No. 52/2003 and liability to pay duty for goods sold 'as such' was rejected by the High Court due to lack of jurisdiction. The High Court directed the Revenue to approach the Apex Court under Section 130E for exclusive jurisdiction, as issues related to the rate of duty or value of goods fall under the exclusive purview of the Apex Court. The High Court registry was instructed to return certified copies for appeal filing. en-us Wed, 20 Apr 2011 00:00:00 +0530 Fri, 26 Jun 2015 15:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170901 The appeal challenging the Tribunal's order on the violation of Notification No. 52/2003 and liability to pay duty for goods sold 'as such' was rejected by the High Court due to lack of jurisdiction. The High Court directed the Revenue to approach the Apex Court under Section 130E for exclusive jurisdiction, as issues related to the rate of duty or value of goods fall under the exclusive purview of the Apex Court. The High Court registry was instructed to return certified copies for appeal filing. Case-Laws Customs Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170901