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    <title>2014 (2) TMI 1193 - KARNATAKA HIGH COURT</title>
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    <description>Disputes concerning whether goods fall within an exemption notification and the EXIM Policy are treated as questions outside the High Court&#039;s appellate jurisdiction under Section 130 of the Customs Act, 1962. Following the cited precedent, such matters lie in the category of cases for which the proper remedy is an appeal to the Supreme Court under Section 130E. On that basis, the High Court could not entertain the appeal, and the matter was disposed of, leaving the appellant to pursue the remedy before the Supreme Court.</description>
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      <description>Disputes concerning whether goods fall within an exemption notification and the EXIM Policy are treated as questions outside the High Court&#039;s appellate jurisdiction under Section 130 of the Customs Act, 1962. Following the cited precedent, such matters lie in the category of cases for which the proper remedy is an appeal to the Supreme Court under Section 130E. On that basis, the High Court could not entertain the appeal, and the matter was disposed of, leaving the appellant to pursue the remedy before the Supreme Court.</description>
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      <pubDate>Wed, 26 Feb 2014 00:00:00 +0530</pubDate>
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