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of <h1>Appeals on Substantial Law Questions Allowed Under Section 130 of Customs Act, 1962, Within 180 Days with Fee</h1> Section 130 of the Customs Act, 1962, allows appeals to the High Court from orders passed by the Appellate Tribunal after July 1, 2003, if a substantial question of law is involved. The appeal must be filed within 180 days of receiving the order, with a fee of two hundred rupees if filed by the aggrieved party. The High Court may admit late appeals if justified. Appeals are heard on formulated questions of law, though the Court may consider other substantial questions. A bench of at least two judges hears the appeal, and decisions are based on the majority opinion. The Code of Civil Procedure, 1908, applies to such appeals.
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