September 13, 2026

Section 131C. Definitions – Customs Act, 1962

Customs Act, 1962 — Chapter XV: Appeals

131C. Definitions

In this Chapter, “High Court” means: (a) in relation to any State, the High Court for that State; (b) in relation to a Union territory to which the jurisdiction of the High Court for a State has been extended, that High Court; (c) in relation to any other Union territory, the highest court of criminal appeal for that territory (other than the Supreme Court).