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of <h1>Section 130A: Customs Act Allows Legal Question Referral to High Court Within 180 Days of Tribunal Order Notice</h1> Section 130A of the Customs Act, 1962 allows the Principal Commissioner of Customs, Commissioner of Customs, or another party to apply to the High Court to direct the Appellate Tribunal to refer any question of law arising from an order under section 129B. This application must be made within 180 days of receiving the notice of the order, except for orders related to duty rates or goods valuation. The application must specify the legal question and relevant tribunal order paragraph. The High Court can admit late applications if justified. The Tribunal must refer the question to the High Court within 120 days if directed.
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