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    <title>2024 (4) TMI 1047 - CALCUTTA HIGH COURT</title>
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    <description>A challenge to redetermination of customs value for an imported car fell within the statutory exception affecting appellate jurisdiction because the dispute directly concerned valuation of imported goods under the Customs Valuation Rules, 2007 read with the Customs Act, 1962. Where the controversy turns on determination of customs value for assessment, the High Court&#039;s appellate jurisdiction under section 130E is barred. The appeal was therefore not maintainable before the High Court.</description>
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      <description>A challenge to redetermination of customs value for an imported car fell within the statutory exception affecting appellate jurisdiction because the dispute directly concerned valuation of imported goods under the Customs Valuation Rules, 2007 read with the Customs Act, 1962. Where the controversy turns on determination of customs value for assessment, the High Court&#039;s appellate jurisdiction under section 130E is barred. The appeal was therefore not maintainable before the High Court.</description>
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