Dispute concerning an exemption cannot be equated with a dispute in relation to Custom duty rate

Asean Cableship Pte. Ltd. Vs Commissioner of Customs (Supreme Court of India) The short question to be considered in the present Special Leave Petition, is whether, against the order passed by the CESTAT impugned before the High Court the appeal would be maintainable before the High Court under Section 130(1) of the Act or the appeal before this Court would be maintainable under Section 130E(b) of the Act. While considering the aforesaid issue the main controversy and/or the principal question is required to be addressed. It was/is the case on behalf of the petitioner that the vessel AE ...