https://www.taxtmi.com/caselaws?id=171524 Interpretation of an exemption notification on Special Additional Duty of Customs was treated as a question outside the High Court's jurisdiction under Section 130 of the Customs Act, 1962. The Court applied the principle that where the dispute turns on whether goods are covered by an exemption notification, the proper forum is the Supreme Court under Section 130E. On that basis, the appeals were held not maintainable before the High Court and were rejected, with liberty to approach the Supreme Court. en-us Thu, 19 Jun 2014 00:00:00 +0530 Wed, 24 Jun 2015 14:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171524 Interpretation of an exemption notification on Special Additional Duty of Customs was treated as a question outside the High Court's jurisdiction under Section 130 of the Customs Act, 1962. The Court applied the principle that where the dispute turns on whether goods are covered by an exemption notification, the proper forum is the Supreme Court under Section 130E. On that basis, the appeals were held not maintainable before the High Court and were rejected, with liberty to approach the Supreme Court. Case-Laws Customs Thu, 19 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171524