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2013 (11) TMI 757 - HC - CustomsMaintainability of appeal- Notification No. 11/97-Cus dated 1.3.1997- Order passed u/s 130 - Jurisdiction u/s 130E - Held that:- it is apparent that against an order of the Appellate Tribunal relating to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment shall lie before the Supreme Court and the High Court has no jurisdiction to entertain an appeal against such order. Having regard to the fact that controversy involved in the present case directly relates to the question of determination of rate of duty of customs, the appeal is not maintainable before this Court - Decided against Revenue.
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