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    <title>2022 (4) TMI 791 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the appeal challenging a CESTAT order on goods classification and duty levy, ruling that the appeal should be filed before the Supreme Court due to the classification dispute&#039;s direct impact on customs duty levy under Section 28 of the Customs Act, 1962. The Court emphasized the interconnection between classification and duty determination, concluding that the jurisdiction of the High Court was not applicable in this case. The appellant was directed to prefer an appeal before the Supreme Court to address the classification dispute and its duty levy implications.</description>
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    <pubDate>Wed, 06 Apr 2022 00:00:00 +0530</pubDate>
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      <title>2022 (4) TMI 791 - BOMBAY HIGH COURT</title>
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      <description>The High Court dismissed the appeal challenging a CESTAT order on goods classification and duty levy, ruling that the appeal should be filed before the Supreme Court due to the classification dispute&#039;s direct impact on customs duty levy under Section 28 of the Customs Act, 1962. The Court emphasized the interconnection between classification and duty determination, concluding that the jurisdiction of the High Court was not applicable in this case. The appellant was directed to prefer an appeal before the Supreme Court to address the classification dispute and its duty levy implications.</description>
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      <pubDate>Wed, 06 Apr 2022 00:00:00 +0530</pubDate>
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