https://www.taxtmi.com/caselaws?id=187266 The High Court found that the appeals filed by the Revenue under Section 130 of the Customs Act, 1962 were not maintainable as they pertained to the levy of Customs duty on re-import of goods and not the rate of duty. Citing a previous case, the Court clarified that Section 130 does not cover appeals unrelated to the rate of duty. Consequently, the appeals were directed to be returned, allowing the appellant the opportunity to file under Section 130E of the Act. The Court upheld the Tribunal's decision in favor of the respondent-assessee based on Notification No. 94/96-Cus. en-us Tue, 25 Nov 2014 00:00:00 +0530 Mon, 17 Oct 2016 09:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187266 The High Court found that the appeals filed by the Revenue under Section 130 of the Customs Act, 1962 were not maintainable as they pertained to the levy of Customs duty on re-import of goods and not the rate of duty. Citing a previous case, the Court clarified that Section 130 does not cover appeals unrelated to the rate of duty. Consequently, the appeals were directed to be returned, allowing the appellant the opportunity to file under Section 130E of the Act. The Court upheld the Tribunal's decision in favor of the respondent-assessee based on Notification No. 94/96-Cus. Case-Laws Customs Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187266