https://www.taxtmi.com/caselaws?id=419722 The Supreme Court dismissed the Special Leave Petition, upholding the High Court's decision on the maintainability of the appeal under Section 130(1) of the Customs Act, 1962. The Court emphasized the distinction between disputes over exemption claims and rate of duty, affirming that the appeal was rightly maintainable before the High Court based on the principal question of the vessel's classification as a foreigngoing vessel under Section 87 of the Act. en-us Tue, 15 Mar 2022 00:00:00 +0530 Sat, 30 Jul 2022 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419722 The Supreme Court dismissed the Special Leave Petition, upholding the High Court's decision on the maintainability of the appeal under Section 130(1) of the Customs Act, 1962. The Court emphasized the distinction between disputes over exemption claims and rate of duty, affirming that the appeal was rightly maintainable before the High Court based on the principal question of the vessel's classification as a foreigngoing vessel under Section 87 of the Act. Case-Laws Customs Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419722