https://www.taxtmi.com/caselaws?id=385370 The High Court dismissed the appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's order on the under-valuation of goods. The High Court clarified that issues related to the valuation of goods fall under Sections 130(1) and 130(E) of the Customs Act, 1962, and appeals in such cases must be directed to the Supreme Court. Citing precedent, the High Court emphasized that appeals concerning the rate of duty or value of goods must be filed with the Supreme Court, leading to the dismissal of the appeal for lack of jurisdiction. en-us Tue, 06 Aug 2019 00:00:00 +0530 Wed, 08 Jan 2020 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385370 The High Court dismissed the appeal challenging the Customs, Excise & Service Tax Appellate Tribunal's order on the under-valuation of goods. The High Court clarified that issues related to the valuation of goods fall under Sections 130(1) and 130(E) of the Customs Act, 1962, and appeals in such cases must be directed to the Supreme Court. Citing precedent, the High Court emphasized that appeals concerning the rate of duty or value of goods must be filed with the Supreme Court, leading to the dismissal of the appeal for lack of jurisdiction. Case-Laws Customs Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385370