https://www.taxtmi.com/caselaws?id=446766 High Court appellate jurisdiction under the Customs Act is excluded where the Tribunal's order directly and proximately turns on valuation of goods for assessment. The Tribunal's findings on misdeclaration of value, confiscation, and denial and recovery of drawback made value an integral issue, bringing the matter within the appellate route to the Supreme Court under Section 130E(b). The statutory structure under Section 130, read with Section 129A, therefore barred the Revenue's appeal before the High Court, and the challenge had to be taken to the Supreme Court instead. en-us Mon, 04 Dec 2023 00:00:00 +0530 Mon, 11 Dec 2023 08:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446766 High Court appellate jurisdiction under the Customs Act is excluded where the Tribunal's order directly and proximately turns on valuation of goods for assessment. The Tribunal's findings on misdeclaration of value, confiscation, and denial and recovery of drawback made value an integral issue, bringing the matter within the appellate route to the Supreme Court under Section 130E(b). The statutory structure under Section 130, read with Section 129A, therefore barred the Revenue's appeal before the High Court, and the challenge had to be taken to the Supreme Court instead. Case-Laws Customs Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446766