https://www.taxtmi.com/caselaws?id=346523 The court dismissed the appeal as non-maintainable under Section 130 of the Customs Act, ruling that the issue of determining the applicable rate of duty did not fall within the High Court's jurisdiction. The CESTAT's decision granting the assessee the concessional rate of 1% duty under Notification 12/2012 was upheld, supported by relevant Supreme Court and High Court precedents. en-us Tue, 08 Aug 2017 00:00:00 +0530 Fri, 18 Aug 2017 08:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346523 The court dismissed the appeal as non-maintainable under Section 130 of the Customs Act, ruling that the issue of determining the applicable rate of duty did not fall within the High Court's jurisdiction. The CESTAT's decision granting the assessee the concessional rate of 1% duty under Notification 12/2012 was upheld, supported by relevant Supreme Court and High Court precedents. Case-Laws Customs Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346523