https://www.taxtmi.com/caselaws?id=775281 An appeal under Section 130 of the Customs Act, 1962 was not maintainable where the dispute concerned valuation of imported goods and the determination of customs duty. The challenge turned on whether freight had to be included in the assessable value, which related to valuation and the rate of duty and therefore fell within the statutory exclusion under Section 130(1). On that basis, the High Court could not entertain the appeal in its Section 130 jurisdiction, and the appeal was dismissed; the substantial questions of law were left open. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775281 An appeal under Section 130 of the Customs Act, 1962 was not maintainable where the dispute concerned valuation of imported goods and the determination of customs duty. The challenge turned on whether freight had to be included in the assessable value, which related to valuation and the rate of duty and therefore fell within the statutory exclusion under Section 130(1). On that basis, the High Court could not entertain the appeal in its Section 130 jurisdiction, and the appeal was dismissed; the substantial questions of law were left open. Case-Laws Customs Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775281