Lawgist130DDecision of High Court or Supreme Court on the case stated
1130D. Decision of High Court or Supreme Court on the case stated.--(1) The High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment.
2[(1A) Where the High Court delivers a judgment in an appeal filed before it under section 130, effect shall be given to the order passed on the appeal by the proper officer on the basis of a certified copy of the judgment.]
(2) The costs of any 3[reference to the High Court or an appeal to the High Court or the Supreme Court as the case may be] which shall not include the fee for making the reference shall be in the discretion of the Court.
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1. Section 130D to be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 the Madras Bar in Association Vs Union of India.
2. Ins. by Act 32 of 2003, s. 122 (w.e.f. 1-7-2003).
3. Subs. by s. 122, ibid., for "reference to the High Court or the Supreme Court" (w.e.f. 14-5-2003).
- 128 Appeals to Commissioner (Appeals)
- 128A Procedure in appeal
- 129 Appellate Tribunal
- 129A Appeals to the Appellate Tribunal
- 129B Orders of Appellate Tribunal
- 129C Procedure of Appellate Tribunal
- 129D Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders
- 129DA Powers of revision of Board or Collector of Customs in certain cases
- 129DD Revision by Central Government
- 129E Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
- 129EE Interest on delayed refund of amount deposited under section 129E
- 130 Appeal to High Court
- 130A Application to High Court
- 130B Power of High Court or Supreme Court to require statement to be amended
- 130C Case before High Court to be heard by not less than two judges
- 130D Decision of High Court or Supreme Court on the case stated
- 130E Appeal to Supreme Court
- 130F Hearing before Supreme Court
- 131 Sums due to be paid notwithstanding reference, etc
- 131A Exclusion of time taken for copy
- 131B Transfer of certain pending proceedings and transitional provisions
- 131BA Appeal not to be filed in certain cases
- 131C Definitions
