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<h1>Supreme Court appeals on customs duty rulings under Section 130E of the Customs Act must be filed within 60 days.</h1> Under Section 130E of the Customs Act, 1962, appeals to the Supreme Court can be made from High Court judgments related to customs duty or goods value assessments. Appeals must be filed within 60 days of the order receipt. If the High Court does not certify a case for Supreme Court appeal, the aggrieved party can file a Special Leave Petition under Article 136 of the Indian Constitution within 90 days. The time taken to obtain a certified order copy is excluded from this period. Proposals for appeals are reviewed by the Board upon approval from the Chief Commissioner.