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of <h1>Appeal to Supreme Court under Section 130E of Customs Act for High Court judgments or Tribunal orders on customs issues.</h1> An appeal to the Supreme Court under Section 130E of the Customs Act, 1962, can be made from any High Court judgment delivered in appeals under Section 130, references made under Section 130 by the Appellate Tribunal before July 1, 2003, or references under Section 130A. This is contingent upon the High Court certifying the case as fit for appeal. Additionally, appeals can be made from orders by the Appellate Tribunal concerning the determination of customs duty rates or the valuation of goods for assessment purposes.
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