The Customs Act,1962
CHAPTER XV: APPEALS
Section 130E: Appeal To Supreme Court
Bare Act
An appeal shall lie to the Supreme Court from:
-
any judgment of the High Court delivered:
- in an appeal made under section 130;
- on a reference made under section 130 by the Appellate Tribunal before the 1st day of July, 2003;
- on a reference made under section 130A, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court;
- any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment.
Simplified Act
If someone wants to challenge a legal decision, they can take their case to the highest court in the country, the Supreme Court, in the following situations:
- If the High Court has made a decision:
- after hearing an appeal that comes from section 130 of this law;
- based on a legal question sent to it by the Appellate Tribunal before July 1, 2003;
- based on a legal question sent to it under section 130A, bu… Read the complete text with KanoonGPT Pro.
