2023 (8) TMI 1167

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..... nder Section 130 of the Customs Act, 1962 - High Court has refused to exercise its jurisdiction as the appellant must instead file an appeal under Section 130-E of the Act before the Supreme Court - HELD THAT:- This issue is covered by the decision of this Court in COMMISSIONER OF CUSTOMS, BANGALORE-1 VERSUS M/S MOTOROLA INDIA LTD. [ 2019 (9) TMI 229 - SUPREME COURT] where it was held that the Hig .....

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..... ER 1. This is a case that involves classification of goods under the Central Excise Act, 1944. Against the decision of the Customs, Excise & Service Tax Appellate Tribunal, the appellant approached the High Court in exercise of jurisdiction under Section 130 of the Customs Act, 1962 (for short "the Act"). 2. The High Court has refused to exercise its jurisdiction as the appellant must instead fi .....

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