Section 130D: Decision of High Court or Supreme Court on the case stated.
The Customs Act, 1962Central Act · Act 52 of 1962
130D. 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.
[(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 [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.
Decision of High Court or Supreme Court on the case stated.
Jurisdiction
Central
Status
In force as published by the source
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
omitted, Act 49 of 2005. . 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.
inserted, Act 32 of 2003. . Ins. by Act 32 of 2003, s. 122 (w.e.f. 1-7-2003).
substituted. . Subs. by s. 122, ibid., for "reference to the High Court or the Supreme Court" (w.e.f. 14-5-2003).
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