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Section 130E: Appeal to Supreme Court.

The Customs Act, 1962Central Act · Act 52 of 1962

An appeal shall lie to the Supreme Court from--

[(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 [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.

Where this provision sits

ActThe Customs Act, 1962
Section130E
Marginal noteAppeal to Supreme Court.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it4

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.

  • substituted. . Subs. by s. 123, ibid., for clause (a) (w.e.f. 14-5-2003).
  • inserted, Act 49 of 2005. . 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.

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