https://www.taxtmi.com/caselaws?id=792643 A dispute over refund of Special Additional Duty claimed under an exemption notification was treated as directly and proximately connected to the rate of duty for assessment purposes. The governing test is whether the question in issue bears such a direct and proximate relation to duty rate or value that it falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act. Where the exemption notification determines whether duty is payable, the statutory route lies to the Supreme Court under Section 130E. On that basis, the appeal was not maintainable before the High Court. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792643 A dispute over refund of Special Additional Duty claimed under an exemption notification was treated as directly and proximately connected to the rate of duty for assessment purposes. The governing test is whether the question in issue bears such a direct and proximate relation to duty rate or value that it falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act. Where the exemption notification determines whether duty is payable, the statutory route lies to the Supreme Court under Section 130E. On that basis, the appeal was not maintainable before the High Court. Case-Laws Customs Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792643