https://www.taxtmi.com/caselaws?id=791984 Appeals arising from valuation of imported goods and assessment of customs duty fall outside the High Court's appellate jurisdiction under Section 130 of the Customs Act, 1962 where the order concerns a question relating to the rate of duty or the value of goods for assessment. In such matters, Section 130E provides the proper appellate route to the Supreme Court. Read together, the provisions require the appeal to be carried to the Supreme Court rather than the High Court, so the High Court appeal was not maintainable. en-us Tue, 19 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791984 Appeals arising from valuation of imported goods and assessment of customs duty fall outside the High Court's appellate jurisdiction under Section 130 of the Customs Act, 1962 where the order concerns a question relating to the rate of duty or the value of goods for assessment. In such matters, Section 130E provides the proper appellate route to the Supreme Court. Read together, the provisions require the appeal to be carried to the Supreme Court rather than the High Court, so the High Court appeal was not maintainable. Case-Laws Customs Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791984