https://www.taxtmi.com/caselaws?id=171503 Disputes concerning determination of the rate of duty payable and entitlement to exemption under a notification fall within the appellate route to the Supreme Court under Section 130E of the Customs Act, 1962. Where the controversy also involves compliance with notification conditions and the legality of duty, interest and penalty, the High Court's jurisdiction under Section 130 is excluded. On that basis, the Revenue's appeal under Section 130 was held not maintainable before the High Court. en-us Thu, 21 Aug 2014 00:00:00 +0530 Wed, 17 Jun 2015 11:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171503 Disputes concerning determination of the rate of duty payable and entitlement to exemption under a notification fall within the appellate route to the Supreme Court under Section 130E of the Customs Act, 1962. Where the controversy also involves compliance with notification conditions and the legality of duty, interest and penalty, the High Court's jurisdiction under Section 130 is excluded. On that basis, the Revenue's appeal under Section 130 was held not maintainable before the High Court. Case-Laws Customs Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171503