Appeal to Supreme Court rights under customs law permit civil appeals or Special Leave Petitions subject to specified limitation rules. Under Section 130E a right of appeal to the Supreme Court lies against specified High Court judgments and certain Appellate Authority determinations on customs rate or value. Civil appeals must be filed within 60 days; where certification is not sought a Special Leave Petition under Article 136 may be filed within 90 days, excluding time taken to obtain certified copies. Filing proposals for SLPs and civil appeals are processed by the Board on field formation proposals approved by the Chief Commissioner.