Appeal on Customs Duty Exemption Lies Only Before Supreme Court: Madras HC

HomeIndirect TaxesAppeal on Customs Duty Exemption Lies Only Before Supreme Court: Madras HC

Appeal on Customs Duty Exemption Lies Only Before Supreme Court: Madras HC

Indirect Taxes

Published on

20/03/2026

By Mariya Paliwala

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The Madurai Bench of the Madras High Court has held that disputes involving exemption notifications impacting the rate of customs duty are not maintainable before the High Court and must instead be challenged directly before the Supreme Court. The Bench ofJustice N. Anand Venkatesh and Justice P. Dhanabal dismissed appeals filed by the Commissioner of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Appeal on Customs Duty Exemption Lies Only Before Supreme Court: Madras HC

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