https://www.taxtmi.com/caselaws?id=174052 The Court upheld its jurisdiction under Section 130(E) of the Customs Act, finding that the appeal was maintainable as it pertained to penalties, not the rate of duty or valuation of goods. The objection raised by the Respondents was dismissed, allowing the Court to proceed with hearing the appeal. en-us Tue, 14 Aug 2007 00:00:00 +0530 Tue, 29 Sep 2015 12:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174052 The Court upheld its jurisdiction under Section 130(E) of the Customs Act, finding that the appeal was maintainable as it pertained to penalties, not the rate of duty or valuation of goods. The objection raised by the Respondents was dismissed, allowing the Court to proceed with hearing the appeal. Case-Laws Customs Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174052