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Customs DutyArticle·5 August 2026

Supreme Court has direct jurisdiction on Anti dumping duty matters

By J the App

Executive Summary

In a significant ruling, the Calcutta High Court has held that disputes involving customs valuation and anti-dumping duty cannot be appealed before the High Court. 

Such matters fall exclusively within the Supreme Court's jurisdiction under Section 130E of the Customs Act. The decision is a timely reminder to choose the correct appellate forum and avoid costly procedural delays.

Domain | Indirect Tax | Customs

Background

The Revenue challenged a CESTAT o...

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