https://www.taxtmi.com/caselaws?id=467289 Rate-of-duty determinations are appealable to the Supreme Court rather than the High Court. Where an appeal challenges a decision on the rate of duty, the High Court lacks jurisdiction to entertain it because the statutory appellate route lies directly to the Supreme Court. The maintainability objection therefore succeeds, and the appeal is rejected for want of the proper appellate forum. en-us Wed, 06 Aug 2008 00:00:00 +0530 Fri, 13 Mar 2026 17:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467289 Rate-of-duty determinations are appealable to the Supreme Court rather than the High Court. Where an appeal challenges a decision on the rate of duty, the High Court lacks jurisdiction to entertain it because the statutory appellate route lies directly to the Supreme Court. The maintainability objection therefore succeeds, and the appeal is rejected for want of the proper appellate forum. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467289