https://www.taxtmi.com/caselaws?id=419332 The High Court clarified that Civil Courts do not have jurisdiction in customs duty matters, emphasizing the need to follow the remedy under the Customs Act. It held that challenges to customs duty should be addressed through the appellate authority as per the Act's provisions. The Court also ruled on the maintainability of an appeal against a non-final decree, directing the plaintiff to approach the Appellate Authority for relief. Additionally, it determined that territorial jurisdiction was lacking due to the defendants' location. The Court set aside the order and instructed the plaintiff to seek remedy under the Customs Act, highlighting the importance of following proper procedures in such cases. en-us Wed, 02 Feb 2022 00:00:00 +0530 Wed, 09 Mar 2022 08:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419332 The High Court clarified that Civil Courts do not have jurisdiction in customs duty matters, emphasizing the need to follow the remedy under the Customs Act. It held that challenges to customs duty should be addressed through the appellate authority as per the Act's provisions. The Court also ruled on the maintainability of an appeal against a non-final decree, directing the plaintiff to approach the Appellate Authority for relief. Additionally, it determined that territorial jurisdiction was lacking due to the defendants' location. The Court set aside the order and instructed the plaintiff to seek remedy under the Customs Act, highlighting the importance of following proper procedures in such cases. Case-Laws Customs Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419332