Delhi HC says export overvaluation claims do not bar appeal
In short
The Delhi High Court said export overvaluation allegations do not by themselves block a High Court appeal under Section 130 of the Customs Act. The court said the case must directly concern valuation for assessment before that bar applies.
This matters for exporters and customs disputes because it affects whether such cases can be heard by the High Court.
What the reporting says
The Delhi High Court held that allegations of inflated export values do not automatically stop a High Court appeal under Section 130 of the Customs Act., the court said High Court jurisdiction is not excluded unless the dispute directly concerns valuation of goods for assessment purposes. The ruling matters for customs appeals and export-related disputes.
Why it matters
The Delhi High Court ruled on the scope of Section 130 of the Customs Act in an export overvaluation dispute. The court said an allegation of inflated export values does not by itself remove High Court jurisdiction unless the dispute is directly about valuation for assessment.