https://www.taxtmi.com/acts?id=1153 An appeal lies to the High Court from orders of the Appellate Tribunal, except those relating to the rate of duty or value of goods, where a substantial question of law is involved. The appeal must be filed within 180 days, with a fee where filed by the other party, and must state the substantial question of law. The High Court may admit a delayed appeal on sufficient cause, formulate the question of law, hear the appeal only on that question, and decide it with reasons and costs. Appeals are heard by a bench of at least two Judges, with the Code of Civil Procedure applying as far as may be. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 16:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1153 An appeal lies to the High Court from orders of the Appellate Tribunal, except those relating to the rate of duty or value of goods, where a substantial question of law is involved. The appeal must be filed within 180 days, with a fee where filed by the other party, and must state the substantial question of law. The High Court may admit a delayed appeal on sufficient cause, formulate the question of law, hear the appeal only on that question, and decide it with reasons and costs. Appeals are heard by a bench of at least two Judges, with the Code of Civil Procedure applying as far as may be. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1153