https://www.taxtmi.com/caselaws?id=414082 A dispute over whether conditions of an exemption notification were complied with, and whether duty, interest and penalty could be levied on imported capital goods, was treated as a question connected with the applicable rate of duty and exemption-related issues. On that basis, the matter fell within the appellate domain of Section 130E of the Customs Act, 1962 rather than Section 130. The Revenue's appeal under Section 130 was therefore not maintainable, and the proper statutory remedy lay before the Supreme Court under Section 130E. The merits of the duty demand were not examined. en-us Thu, 23 Sep 2021 00:00:00 +0530 Mon, 21 Feb 2022 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414082 A dispute over whether conditions of an exemption notification were complied with, and whether duty, interest and penalty could be levied on imported capital goods, was treated as a question connected with the applicable rate of duty and exemption-related issues. On that basis, the matter fell within the appellate domain of Section 130E of the Customs Act, 1962 rather than Section 130. The Revenue's appeal under Section 130 was therefore not maintainable, and the proper statutory remedy lay before the Supreme Court under Section 130E. The merits of the duty demand were not examined. Case-Laws Customs Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414082