https://www.taxtmi.com/caselaws?id=468112 Where the determinative controversy is whether imported goods are covered by an exemption notification, the statutory appellate route lies directly to the Supreme Court and not to the High Court. The dispute here concerned the effect of an exemption notification on customs duty and social welfare surcharge for import of crude edible grade palm oil, and whether duty could be discharged through redemption of scrips. Because the core issue was coverage under the exemption notification, the matter fell within the special category of appeals reserved for direct Supreme Court review. The High Court therefore lacked jurisdiction, and the challenge failed at the threshold. en-us Tue, 24 Feb 2026 00:00:00 +0530 Thu, 16 Apr 2026 19:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468112 Where the determinative controversy is whether imported goods are covered by an exemption notification, the statutory appellate route lies directly to the Supreme Court and not to the High Court. The dispute here concerned the effect of an exemption notification on customs duty and social welfare surcharge for import of crude edible grade palm oil, and whether duty could be discharged through redemption of scrips. Because the core issue was coverage under the exemption notification, the matter fell within the special category of appeals reserved for direct Supreme Court review. The High Court therefore lacked jurisdiction, and the challenge failed at the threshold. Case-Laws Customs Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468112