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of <h1>High Court Must Decide Legal Questions in Customs Appeals under Section 130D; Orders Sent to Appellate Tribunal.</h1> Section 130D of the Customs Act, 1962, outlines the procedure for decisions by the High Court or Supreme Court on cases involving customs appeals and revisions. The courts are tasked with deciding on legal questions and delivering judgments, which are then sent to the Appellate Tribunal for necessary orders. When a High Court judgment is issued in an appeal under Section 130, the proper officer must implement the order based on a certified judgment copy. The court has discretion over the costs associated with references or appeals, excluding reference fees.
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