https://www.taxtmi.com/caselaws?id=801046 Classification disputes concerning imported goods fall outside High Court appellate jurisdiction where they require determination of the applicable customs duty rate. Section 130 excludes appeals involving questions on the rate of duty or value of goods for assessment, while Section 130E directs appeals from Appellate Tribunal orders determining those questions to the Supreme Court. Consequently, an appeal concerning classification and resulting duty liability must be pursued before the Supreme Court, not the High Court. en-us Mon, 12 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801046 Classification disputes concerning imported goods fall outside High Court appellate jurisdiction where they require determination of the applicable customs duty rate. Section 130 excludes appeals involving questions on the rate of duty or value of goods for assessment, while Section 130E directs appeals from Appellate Tribunal orders determining those questions to the Supreme Court. Consequently, an appeal concerning classification and resulting duty liability must be pursued before the Supreme Court, not the High Court. Case-Laws Customs Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801046