https://www.taxtmi.com/caselaws?id=789997 Disputes over whether imported goods qualify for a customs exemption notification, where the issue affects the rate of duty or valuation, fall within the statutory appellate route to the Supreme Court under the Customs Act, 1962. High Court jurisdiction is excluded for such matters under Section 130. The monetary value involved does not alter this jurisdictional allocation once the controversy concerns the applicability of an exemption notification bearing on duty rate or valuation. Appeals on these issues must therefore be pursued before the Supreme Court rather than the High Court. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789997 Disputes over whether imported goods qualify for a customs exemption notification, where the issue affects the rate of duty or valuation, fall within the statutory appellate route to the Supreme Court under the Customs Act, 1962. High Court jurisdiction is excluded for such matters under Section 130. The monetary value involved does not alter this jurisdictional allocation once the controversy concerns the applicability of an exemption notification bearing on duty rate or valuation. Appeals on these issues must therefore be pursued before the Supreme Court rather than the High Court. Case-Laws Customs Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789997