https://www.taxtmi.com/caselaws?id=263078 The High Court upheld the respondent's preliminary objection, ruling that the appeal was not maintainable under Section 130(1) of the Customs Act, 1962, and should be directed to the Supreme Court under Section 130E. Consequently, the appeal was dismissed without costs awarded. en-us Wed, 23 Oct 2013 00:00:00 +0530 Wed, 26 Aug 2015 10:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263078 The High Court upheld the respondent's preliminary objection, ruling that the appeal was not maintainable under Section 130(1) of the Customs Act, 1962, and should be directed to the Supreme Court under Section 130E. Consequently, the appeal was dismissed without costs awarded. Case-Laws Customs Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263078