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Union of India - Section

Section 130E in The Customs Act, 1962

130E. Appeal to Supreme Court.

- An appeal shall lie to the Supreme Court from-
Substituted by Act 32 of 2003, Section 123, for Clause (a) (w.e.f. 14-5-2003). Prior to its substitution, Clause (a) read as under:-" (a) any judgment of the High Court delivered on a reference made under Section 130 or Section 130-A in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or" .
(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 130-A, 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] [Inserted by Act 49 of 2005, Section 30 and Sch., Part VI (w.e.f. 28-12-2005). ] 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.