High Court or Supreme Court Petition Challenged Due to Alternative Appeal Remedy on Customs Duty Rates per Section 130.

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....Maintainability of petition before HC or SC - alternative remedy of appeal - issue related to rate of duty of customs or not - The determination by the CESTAT does not meet the test of real, direct and proximate relationship to rate of duty as enunciated by the Supreme Court in SAIL. An order which may merely have a consequential or inferential repercussion on the rate of duty question is not what is intended to be excluded from the ambit of Section 130 of the Act. - HC....