https://www.taxtmi.com/caselaws?id=48198 The High Court dismissed the appeal, upholding the respondents' objection on the maintainability under Section 130 of the Customs Act, 1962. It was held that the appeal should be pursued under Section 130E(b) regarding questions on customs duty rates or goods valuation, as the Tribunal found no undervaluation or misdeclaration by the respondents. The Court agreed with the interpretation of Section 130E(b) provided by the respondents, leading to the dismissal of the appeal and allowing the appellant to seek remedy under Section 130E(b) if necessary. en-us Thu, 17 Mar 2005 00:00:00 +0530 Tue, 03 Aug 2010 11:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48198 The High Court dismissed the appeal, upholding the respondents' objection on the maintainability under Section 130 of the Customs Act, 1962. It was held that the appeal should be pursued under Section 130E(b) regarding questions on customs duty rates or goods valuation, as the Tribunal found no undervaluation or misdeclaration by the respondents. The Court agreed with the interpretation of Section 130E(b) provided by the respondents, leading to the dismissal of the appeal and allowing the appellant to seek remedy under Section 130E(b) if necessary. Case-Laws Customs Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48198