Report No. 162

Appeal to the Supreme Court of India

Under section 130E, an appeal lies to the Supreme Court from-

(a) Any Judgment of the High Court delivered on a reference made under section 130 in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court;

(b) Any order passed by the appellate tribunal 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.

In the transitory provision every appeal which was pending immediately before the appointed date before the Board under section 128 and any matter arising out of or connected with such appeal and which was so pending, was taken to be transferred to the appellate tribunal.