Section 130: Appeal to High Court

Q: What does Section 130 of The Customs Act, 1962 (CuA) deal with?

Section 130 CuA pertains to "Appeal to High Court". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 130 of The Customs Act, 1962 (CuA) governs appeal to High Court. As verified on 19 May 2026.

Q: Is Section 130 CuA still in force?

Yes, Section 130 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 130 CuA?

धारा 130 CuA is the Devanagari Hindi reference for Section 130 of the The Customs Act, 1962. Section 130 of The Customs Act, 1962 (CuA) governs appeal to High Court. As verified on 19 May 2026.

Q: What is Dhara 130 CuA?

Dhara 130 CuA is the Roman Hindi reference for Section 130 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 130 of The Customs Act, 1962 (CuA) governs appeal to High Court. As verified on 19 May 2026.

Q: How to cite Section 130 of The Customs Act, 1962?

Cite as: "Section 130, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 130 (India).

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- [Omitted by the National Tax Tribunal Act, 2005 (49 of 2005), section 30 and Schedule, Part VI (w.e.f. 28-12-2005).]

Prior to its omission, Section 130-A read as under:-" 130-A. Application to High Court.-

(1) The Commissioner of Customs or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under Section 129-B passed before the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment, by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal.

(2) The Commissioner of Customs or the other party applying to the High Court under sub-Section (1) shall clearly state the question of law which he seeks to be referred to the High Court and shall also specify the paragraph in the order of the Appellate Tribunal relevant to the question sought to be referred.

(3) On receipt of notice that an application has been made under sub-Section (1), the person against whom such application has been made, may, notwithstanding that he may not have filed such application, file, within forty-five days of the receipt o# the notice, a memorandum of cross objections verified in the prescribed manner against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-Section (1).

*[(3-A) The High Court may admit an application or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-Section (1) or sub-Section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.]

4) If, on an application made under sub-Section (1), the High Court directs the Appellate Tribunal to refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such direction, draw up a statement of the case and refer it to the High Court. " -*Inserted by Act 33 of 2009, Section 88 (w.r.e.f. 1-7-1999).