2014 (6) TMI 903

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..... e covered by Exemption Notification or not” do not fall within the jurisdiction of the High Court under Section 130 of the Customs Act. Therefore, the appeal is not maintainable. The appeal is to be preferred to the Hon’ble Supreme Court under Section 130E of the Act - Decided against assessee. - CSTA No. 3 of 2012 with CSTA No. 2 of 2012 - - - Dated:- 19-6-2014 - N. Kumar and Hon ble Mr. Just .....

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..... /s. Motorola India Limited, Bangalore reported in 2012 (275) E.L.T. 53 (Kar.) has held whether the goods are covered by Exemption Notification or not do not fall within the jurisdiction of the High Court under Section 130 of the Customs Act. Therefore, the appeal is not maintainable. The appeal is to be preferred to the Hon ble Supreme Court under Section 130E of the Act. 3. In that view of t .....

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