https://www.taxtmi.com/caselaws?id=796067 Appeals concerning Tribunal orders on the determination of the value of goods for customs assessment fall outside the High Court's appellate jurisdiction under the Customs Act, 1962. Questions involving alleged undervaluation or misdeclaration of imported goods are treated as valuation matters within that exclusion. The prescribed statutory route for such appeals is to the Supreme Court under Section 130E, rather than to the High Court under Section 130. en-us Thu, 23 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796067 Appeals concerning Tribunal orders on the determination of the value of goods for customs assessment fall outside the High Court's appellate jurisdiction under the Customs Act, 1962. Questions involving alleged undervaluation or misdeclaration of imported goods are treated as valuation matters within that exclusion. The prescribed statutory route for such appeals is to the Supreme Court under Section 130E, rather than to the High Court under Section 130. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796067