Customs Act, 1962 — Chapter XV: Appeals
130E. Appeal to Supreme Court
An appeal lies to the Supreme Court: (a) from any judgment of the High Court on a reference under this Chapter, delivered before the enactment of a specified amending Act, in a case involving a substantial question of law of general importance which the Supreme Court is of the opinion needs to be decided by it; or from any judgment/order passed by the High Court on appeal under section 130, in a like case; (b) from any order passed before the establishment of the National Tax Tribunal by the Appellate Tribunal relating, among other things, to the determination of a question having a relation to the rate of duty or value of goods for assessment purposes.
