Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.

Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route. https://www.taxtmi.com/highlights?id=105013 Appeals from Tribunal orders determining customs classification, the rate of customs duty, or the value of goods for assessment fall outside High Court appellate jurisdiction under section 130. The prescribed appellate remedy for such disputes is an appeal to the Supreme Court under section 130E. Consequently, a High Court appeal challenging imported-goods classification and consequential customs duty liability is not maintainable and must be pursued before the Supreme Court. en-us Thu, 15 Oct 2026 05:44:05 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route. https://www.taxtmi.com/highlights?id=105013 Appeals from Tribunal orders determining customs classification, the rate of customs duty, or the value of goods for assessment fall outside High Court appellate jurisdiction under section 130. The prescribed appellate remedy for such disputes is an appeal to the Supreme Court under section 130E. Consequently, a High Court appeal challenging imported-goods classification and consequential customs duty liability is not maintainable and must be pursued before the Supreme Court. Highlights Customs Thu, 15 Oct 2026 05:44:05 +0530 https://www.taxtmi.com/highlights?id=105013