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of <h1>Supreme Court Customs Appeals Follow Civil Procedure Code; Costs Discretionary, Implementation per Section 130D if Judgment Changes.</h1> Section 130F of the Customs Act, 1962, outlines the procedure for hearings before the Supreme Court concerning customs appeals. It stipulates that the Code of Civil Procedure, 1908, applies to these appeals as it does to appeals from High Court decrees, without affecting certain other sections. The Supreme Court has discretion over the costs of the appeal. If the High Court's judgment is varied or reversed, the Supreme Court's order must be implemented according to the procedures in section 130D.
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