https://www.taxtmi.com/caselaws?id=262371 Where the Tribunal decides only whether an assessment is provisional or final, the proper statutory remedy lies by appeal to the High Court under Section 130 of the Customs Act, 1962. In that situation, the appeal is not maintainable before this Court, and the dispute must be pursued before the High Court. The matter was therefore not examined on merits in this forum, with the admitted maintainability question left open and the challenge directed to the appropriate appellate court. en-us Thu, 30 Apr 2015 00:00:00 +0530 Sat, 08 Aug 2015 06:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262371 Where the Tribunal decides only whether an assessment is provisional or final, the proper statutory remedy lies by appeal to the High Court under Section 130 of the Customs Act, 1962. In that situation, the appeal is not maintainable before this Court, and the dispute must be pursued before the High Court. The matter was therefore not examined on merits in this forum, with the admitted maintainability question left open and the challenge directed to the appropriate appellate court. Case-Laws Customs Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262371