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    <title>2019 (7) TMI 514 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the Tax Appeal under Section 130 of the Customs Act was not maintainable as it pertained to the determination of the rate of duty, falling outside the court&#039;s jurisdiction. The appeal was dismissed, advising the Commissioner to seek alternative legal remedies. The court emphasized the need to adhere to statutory provisions and pursue appropriate forums for disputes concerning duty rates or goods valuation, reinforcing the importance of legal compliance in customs-related matters.</description>
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      <description>The High Court held that the Tax Appeal under Section 130 of the Customs Act was not maintainable as it pertained to the determination of the rate of duty, falling outside the court&#039;s jurisdiction. The appeal was dismissed, advising the Commissioner to seek alternative legal remedies. The court emphasized the need to adhere to statutory provisions and pursue appropriate forums for disputes concerning duty rates or goods valuation, reinforcing the importance of legal compliance in customs-related matters.</description>
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