https://www.taxtmi.com/caselaws?id=188024 The court dismissed the appeals filed under Section 130 of the Customs Act, 1962, as they solely pertained to the valuation of goods, falling outside the jurisdiction of the High Court for matters related to the rate of duty or value of goods for assessment. The court clarified that appeals on valuation issues are not maintainable under Section 130(1) of the Customs Act, aligning with the interpretation of similar provisions in the Central Excise Act. The parties were allowed to file appeals in the appropriate jurisdiction as per the law, emphasizing the limited scope of High Court jurisdiction in such matters. en-us Sat, 21 Nov 2015 00:00:00 +0530 Wed, 16 Nov 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188024 The court dismissed the appeals filed under Section 130 of the Customs Act, 1962, as they solely pertained to the valuation of goods, falling outside the jurisdiction of the High Court for matters related to the rate of duty or value of goods for assessment. The court clarified that appeals on valuation issues are not maintainable under Section 130(1) of the Customs Act, aligning with the interpretation of similar provisions in the Central Excise Act. The parties were allowed to file appeals in the appropriate jurisdiction as per the law, emphasizing the limited scope of High Court jurisdiction in such matters. Case-Laws Customs Sat, 21 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188024