Right of appeal to apex forum from certified judgments and tribunal orders on customs duty rate or valuation An appeal to the Supreme Court is permitted from High Court judgments in appeals under section 130, references under section 130 made by the Appellate Tribunal within the transitional period, and references under section 130A when the High Court immediately certifies the case as fit for appeal on its own motion or on an oral application; additionally, appeals lie from Appellate Tribunal orders determining questions as to customs duty rate or value of goods for assessment.