Customs Act, 1962 — Chapter XV: Appeals
130F. Hearing before Supreme Court
- The provisions of the Code of Civil Procedure, 1908 relating to appeals to the Supreme Court apply, so far as may be, to appeals under section 130E, as they apply to appeals from decrees of a High Court.
- The costs of the appeal are in the discretion of the Supreme Court.
- Where the judgment of the High Court is varied/reversed, the effect of the Supreme Court’s order shall be given as if it were an order passed by the High Court.
