TMI Blog2021 (8) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 130 of the Customs Act, 1962 - HELD THAT:- In view of Section 130 of the Customs Act, no appeal lies before the High Court in respect of any question having relation to the rate of duty of customs or to the value of goods for the purposes of assessment. However, an appeal will lie before the Supreme Court on such issues, more specifically, under sub section (b) to Section 130E of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court. Sub Section 1, states that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, 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), if the High Court is satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the value of goods for the purposes of assessment. However, an appeal will lie before the Supreme Court on such issues, more specifically, under sub section (b) to Section 130E of the Act. This being the legal position, the writ petition filed before this Court is not maintainable and the petitioner is at liberty to approach the appropriate Court for the purpose of redressal of their grievances. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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