Lawgist130EAppeal to Supreme Court
An appeal shall lie to the Supreme Court from--
1[(a) any judgment of the High Court delivered--
(i) in an appeal made under section 130; or
(ii) on a reference made under section 130 by the Appellate Tribunal before the 1st day of July, 2003;
(iii) 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; or]
(b) any order passed 2[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.
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1. Subs. by s. 123, ibid., for clause (a) (w.e.f. 14-5-2003).
2. Ins. by Act 49 of 2005, s. 30 and the Schedule (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
- 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
