https://www.taxtmi.com/caselaws?id=794885 Section 130 of the Customs Act, 1962 is described as a self-contained appellate framework with two stages: initial screening for a substantial question of law and final hearing after admission. The Calcutta High Court Rules were treated as procedural and unable to override that statutory sequence. Their discretionary scope was limited to objective defects, not threshold examination of jurisdiction, rate of duty, or mixed questions. The respondent's opportunity to challenge maintainability or the substantial question of law was located in Section 130(5), including after ex-parte admission. The analysis therefore states that respondent intervention at the pre-admission stage is unavailable and objections must be deferred. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794885 Section 130 of the Customs Act, 1962 is described as a self-contained appellate framework with two stages: initial screening for a substantial question of law and final hearing after admission. The Calcutta High Court Rules were treated as procedural and unable to override that statutory sequence. Their discretionary scope was limited to objective defects, not threshold examination of jurisdiction, rate of duty, or mixed questions. The respondent's opportunity to challenge maintainability or the substantial question of law was located in Section 130(5), including after ex-parte admission. The analysis therefore states that respondent intervention at the pre-admission stage is unavailable and objections must be deferred. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794885