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Appeal to Supreme Court: - CBEC's Customs Manual 2023 - Customs


..... 8. Appeal to Supreme Court: 8.1 Under Section 130E of the Customs Act, 1962 an appeal lies to the Supreme Court from: (a) Any judgment of the High Court delivered (i) in an appeal made under Section 130; or (ii) a reference made under section 130 by the Appellate Tribunal before 1-7-2003; (iii) on a reference made under section 130A, provided the High Court certifies, on its own motion or on an oral application made by the party aggrieved, to be a fit case for appeal to Supreme Court; or (b) any .....

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

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