https://www.taxtmi.com/caselaws?id=380202 The High Court held that the appeal was not maintainable before it as it related to the rate of duty, which falls under Section 130E of the Customs Act, 1962, necessitating appeal to the Supreme Court. The court dismissed the appeal, allowing the Revenue to approach the Supreme Court. The court refrained from commenting on the case's merits, leaving all issues open for the respondent to argue before the Supreme Court. en-us Thu, 25 Apr 2019 00:00:00 +0530 Tue, 03 Sep 2019 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380202 The High Court held that the appeal was not maintainable before it as it related to the rate of duty, which falls under Section 130E of the Customs Act, 1962, necessitating appeal to the Supreme Court. The court dismissed the appeal, allowing the Revenue to approach the Supreme Court. The court refrained from commenting on the case's merits, leaving all issues open for the respondent to argue before the Supreme Court. Case-Laws Customs Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380202