https://www.taxtmi.com/caselaws?id=776975 Where a customs dispute concerns only alleged breach of exemption notification conditions, without any issue of duty rate, classification, or valuation, the proper statutory forum is the High Court under Section 130 of the Customs Act, 1962, not an appeal to the Supreme Court under Section 130E. The text also notes that, to avoid leaving the appellant without a remedy, the earlier dismissal of the High Court appeals as not maintainable was set aside and those appeals were restored for decision in accordance with law under Article 142 of the Constitution. en-us Wed, 06 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776975 Where a customs dispute concerns only alleged breach of exemption notification conditions, without any issue of duty rate, classification, or valuation, the proper statutory forum is the High Court under Section 130 of the Customs Act, 1962, not an appeal to the Supreme Court under Section 130E. The text also notes that, to avoid leaving the appellant without a remedy, the earlier dismissal of the High Court appeals as not maintainable was set aside and those appeals were restored for decision in accordance with law under Article 142 of the Constitution. Case-Laws Customs Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776975