Customs appeal to Supreme Court covers certified High Court judgments and tribunal orders on duty rate or valuation issues. Appeal to the Supreme Court under section 130E of the Customs Act, 1962 lies from specified High Court judgments in customs appeals or references, where the High Court certifies the case as fit for appeal immediately after judgment. It also covers certain Appellate Tribunal orders relating to the rate of customs duty or the value of goods for assessment purposes. The notes record later amendments to the appeal route and the tribunal-order reference.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs appeal to Supreme Court covers certified High Court judgments and tribunal orders on duty rate or valuation issues.
Appeal to the Supreme Court under section 130E of the Customs Act, 1962 lies from specified High Court judgments in customs appeals or references, where the High Court certifies the case as fit for appeal immediately after judgment. It also covers certain Appellate Tribunal orders relating to the rate of customs duty or the value of goods for assessment purposes. The notes record later amendments to the appeal route and the tribunal-order reference.
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