Appeal to High Court - CBEC's Customs Manual 2023 - Customs

..... before the establishment of the National Tax Tribunal] appeal lies to Supreme Court. 7.2 The limitation period for filing of appeal to High Court is one hundred and eighty days from the date when the order being appealed against was received by the Principal Commissioner of Customs or Commissioner of Customs or the other party. The High Court may admit appeal after the expiry of this period if it is satisfied that there was sufficient cause for not presenting it within the limitation period. 7. .....

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Appeal to High Court - CBEC s Customs Manual 2023 - Customs

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..... point only by one or more of the other 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. 7.6 The Code of Civil procedure, 1908 applies to the Appeal so filed to the High Court except as otherwise provided in the said Act. 7.7 In respect of order passed by CESTAT prior to 1-7-2003, Section 130A of the Customs Act, 1962 provides that within 180 days of receipt of order of Tribu .....

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Appeal to High Court - CBEC s Customs Manual 2023 - Customs

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