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of <h1>Appealing Supreme Court Judgments on Customs Duty: Guidelines Under Section 130E and Article 136 Explained</h1> An appeal to the Supreme Court under Section 130E of the Customs Act, 1962, can be made from judgments of the High Court or orders by the Appellate Authority related to customs duty or goods valuation. The time limit for filing a civil appeal is 60 days from the order's receipt. If the High Court does not certify a case for appeal, the aggrieved party may file a Special Leave Petition under Article 136 of the Constitution within 90 days, excluding the time taken to obtain a certified copy of the order. Proposals for filing appeals are processed by the Board upon approval from the Chief Commissioner.
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