Customs Act, 1962 — Chapter XV: Appeals
130. Appeal to High Court
- An appeal lies to the High Court from every order passed by the Appellate Tribunal (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty or value of goods for assessment) if the High Court is satisfied a substantial question of law is involved.
- The Principal Commissioner/Commissioner of Customs, or the other party, may file such appeal within 180 days of receipt of the Tribunal’s order.
- The appeal shall be heard only on the substantial question of law formulated, though the High Court may hear it on any other substantial question of law not formulated, if satisfied it arises from the case.
- The appeal is heard by a Bench of not less than two judges, and decided in accordance with the opinion of the majority, or (if judges are equally divided) the opinion of the judges who first heard the case, referred to another judge.
