TaxTMI 
TaxTMI 
Appeal to High Court
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....High Court and such appeal under this sub-section shall be - (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the ^6A[Principal Commissioner of Customs or Commissioner of Customs] or the other party; (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. ^5[(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.] (3) W....
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....ther Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.] *************** NOTES:- 1. Substituted vide Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 dated 06-06-1978 w.e.f. 01-07-1978 before it was read as, "130. Powers of revision of Board. (1) The Board may of its own motion or on the applicati....
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....1[130. Powers of revision of Board, or Collector. (1) The Board may, of its own motion or otherwise, call for and examine the record of any proceeding in which a Collector of Customs has passed any decision or order under this Act for the purpose of satisfying itself as to the correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit. (2) The Collector of Customs may of his own motion or otherwise call for and examine the record of any proceeding in which an officer of customs subordinate to him has passed any decision or order under this Act (not being an order passed in appeal under section 128) for the purpose of satisfying himself as to the correctness, legality or pr....
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.....f. 14-05-2003 before it was read as, "^2[130. Statement of case to High Court. (1) The Collector of Customs or the other party may, within sixty days of the date upon which he is served with notice of an order under section 129B ^3[passed before the 1st day of July, 1999] (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), by application in such form as may be specified by rules made in this behalf, accompanied, where the application is made by the other party, by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out....