https://www.taxtmi.com/caselaws?id=411492 The court dismissed the writ petition challenging an order by the Customs, Excise, and Gold (Control) Appellate Tribunal, ruling it as not maintainable under Section 130 of the Customs Act, 1962. It clarified that appeals on issues concerning the rate of duty or value of goods fall under the jurisdiction of the Supreme Court, not the High Court. Parties must approach the Supreme Court for redressal in such cases, as the High Court lacks jurisdiction. The judgment emphasizes the delineation of appeal jurisdiction between the High Court and the Supreme Court under the Customs Act, providing guidance on the appropriate forum for addressing specific issues. No costs were awarded. en-us Thu, 12 Aug 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411492 The court dismissed the writ petition challenging an order by the Customs, Excise, and Gold (Control) Appellate Tribunal, ruling it as not maintainable under Section 130 of the Customs Act, 1962. It clarified that appeals on issues concerning the rate of duty or value of goods fall under the jurisdiction of the Supreme Court, not the High Court. Parties must approach the Supreme Court for redressal in such cases, as the High Court lacks jurisdiction. The judgment emphasizes the delineation of appeal jurisdiction between the High Court and the Supreme Court under the Customs Act, providing guidance on the appropriate forum for addressing specific issues. No costs were awarded. Case-Laws Customs Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411492