High Court appeal on substantial question of law under customs law, with time limits, formulation of issues, and bench hearing requirements. An appeal lies to the High Court from orders of the Appellate Tribunal, except those relating to the rate of duty or value of goods, where a substantial question of law is involved. The appeal must be filed within 180 days, with a fee where filed by the other party, and must state the substantial question of law. The High Court may admit a delayed appeal on sufficient cause, formulate the question of law, hear the appeal only on that question, and decide it with reasons and costs. Appeals are heard by a bench of at least two Judges, with the Code of Civil Procedure applying as far as may be.
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High Court appeal on substantial question of law under customs law, with time limits, formulation of issues, and bench hearing requirements.
An appeal lies to the High Court from orders of the Appellate Tribunal, except those relating to the rate of duty or value of goods, where a substantial question of law is involved. The appeal must be filed within 180 days, with a fee where filed by the other party, and must state the substantial question of law. The High Court may admit a delayed appeal on sufficient cause, formulate the question of law, hear the appeal only on that question, and decide it with reasons and costs. Appeals are heard by a bench of at least two Judges, with the Code of Civil Procedure applying as far as may be.
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