https://www.taxtmi.com/caselaws?id=798547 Customs duty exemption disputes fall outside High Court appellate jurisdiction under Sections 130 and 130E where they intrinsically concern the rate of duty or valuation for assessment. The jurisdictional exclusion has broad scope and covers entitlement to exemption for stores imported for salvage operations, because such questions are connected with duty assessment and may have wider fiscal ramifications. Challenges to Tribunal orders on those issues lie exclusively before the Supreme Court under Section 130E, rather than the High Court. en-us Fri, 28 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798547 Customs duty exemption disputes fall outside High Court appellate jurisdiction under Sections 130 and 130E where they intrinsically concern the rate of duty or valuation for assessment. The jurisdictional exclusion has broad scope and covers entitlement to exemption for stores imported for salvage operations, because such questions are connected with duty assessment and may have wider fiscal ramifications. Challenges to Tribunal orders on those issues lie exclusively before the Supreme Court under Section 130E, rather than the High Court. Case-Laws Customs Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798547