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Section 130E – Customs Act, 1962

The Customs Act, 1962





An appeal shall lie to the Supreme Court from –


2 [(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 the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or]


(b) any order passed 3[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.]




Just filing the appeal against the judgment does not mean that the stay has been granted by the court; Collector of Customs, Bombay v. Krishna Sales (Pvt.) Ltd. , AIR 1994 SC 1239.



1.Chapter XV (containing sections 128, 128A, 129, 129A, 129B, 129C, 129D, 129E, 130, 130A, 130B, 130C, 130D, 130E, 130F, 131, 131A, 131B, 131C) subs. by Act 44 of 1980, sec. 50 and the Fifth Sch. Pt. 1, for Chapter XV (containing sections 128, 129, 130, and 131) (w.e.f. 11-10-1982) .


2. Subs. by Act 32 of 2003, sec. 123, for clause (a) (w.e.f. 14-5-2003).


3.Ins. by Act 49 of 2005, sec. 30 and Sch., Pt. VI-8.



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Laws – Customs Act, 1962


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