https://www.taxtmi.com/caselaws?id=785151 Whether appeals under Section 130 of the Customs Act lie before the HC or must be instituted in the SC under Section 130E: court interpreted Sections 130 and 130E, concluding that the statutory scheme requires appeals raising substantial questions of law to be preferred to the Supreme Court under Section 130E rather than to the High Court; consequence: the department's appeals and connected applications before the HC were dismissed and the remedy lies in filing appeals to the SC under Section 130E. en-us Thu, 15 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 10:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785151 Whether appeals under Section 130 of the Customs Act lie before the HC or must be instituted in the SC under Section 130E: court interpreted Sections 130 and 130E, concluding that the statutory scheme requires appeals raising substantial questions of law to be preferred to the Supreme Court under Section 130E rather than to the High Court; consequence: the department's appeals and connected applications before the HC were dismissed and the remedy lies in filing appeals to the SC under Section 130E. Case-Laws Customs Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785151