https://www.taxtmi.com/caselaws?id=766689 The Court dismissed the appeal as not maintainable, determining that the primary issue concerning the classification and rate of duty on imported goods falls under the determination of customs duty rate, which should be addressed by the SC rather than the HC. The Court did not delve into other issues raised, such as the interpretation of a SC judgment, the necessity of motive for duty demand, or the reasoning of the CESTAT's order, due to the primary issue's jurisdictional implications. The appellant was granted the liberty to pursue the matter in accordance with the law before the SC. en-us Mon, 09 Dec 2024 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766689 The Court dismissed the appeal as not maintainable, determining that the primary issue concerning the classification and rate of duty on imported goods falls under the determination of customs duty rate, which should be addressed by the SC rather than the HC. The Court did not delve into other issues raised, such as the interpretation of a SC judgment, the necessity of motive for duty demand, or the reasoning of the CESTAT's order, due to the primary issue's jurisdictional implications. The appellant was granted the liberty to pursue the matter in accordance with the law before the SC. Case-Laws Customs Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766689