https://www.taxtmi.com/caselaws?id=789997 A dispute over whether imported goods fall within a customs exemption notification, where the issue affects the rate of duty or valuation, is treated as falling within the statutory appellate route to the Supreme Court rather than the High Court. The note states that such exemption-related questions are excluded from the High Court's jurisdiction under the Customs Act, and that the objection based on low monetary value does not change the forum once the controversy concerns the notification's effect on duty or valuation. The appeal was therefore held not maintainable before the High Court. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789997 A dispute over whether imported goods fall within a customs exemption notification, where the issue affects the rate of duty or valuation, is treated as falling within the statutory appellate route to the Supreme Court rather than the High Court. The note states that such exemption-related questions are excluded from the High Court's jurisdiction under the Customs Act, and that the objection based on low monetary value does not change the forum once the controversy concerns the notification's effect on duty or valuation. The appeal was therefore held not maintainable before the High Court. Case-Laws Customs Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789997