https://www.taxtmi.com/caselaws?id=190521 Valuation disputes concerning imported goods and the customs duty payable on them, including whether facilitation charges, demurrage, bank charges and survey fees form part of assessable value, fall within the special jurisdictional scheme under Sections 130 and 130E of the Customs Act when the issue directly concerns the determination of duty rate and value for assessment. On that basis, the appeal was not maintainable before the High Court under Section 130, and the proper course was to approach the Supreme Court under Section 130E. en-us Wed, 29 Jan 2014 00:00:00 +0530 Sat, 18 Feb 2017 10:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190521 Valuation disputes concerning imported goods and the customs duty payable on them, including whether facilitation charges, demurrage, bank charges and survey fees form part of assessable value, fall within the special jurisdictional scheme under Sections 130 and 130E of the Customs Act when the issue directly concerns the determination of duty rate and value for assessment. On that basis, the appeal was not maintainable before the High Court under Section 130, and the proper course was to approach the Supreme Court under Section 130E. Case-Laws Customs Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190521