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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>High Court Appeals Now Allowed Under Customs Act Section 130 for Substantial Legal Questions, Excluding Duty Rates or Valuation.</h1> Section 130 of the Customs Act has been replaced to allow appeals to the High Court against orders from the Appellate Tribunal, effective from July 1, 2003. Appeals are permissible if a substantial question of law is involved, excluding matters related to customs duty rates or goods valuation. Appeals must be filed within 180 days, accompanied by a fee if filed by an aggrieved party. The High Court will formulate the question of law and decide accordingly. A bench of at least two judges will hear the appeal, and the decision will follow the majority opinion. The Code of Civil Procedure applies to these appeals.
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