Appeal to High Court - CBEC's Customs Manual 2023 - Customs

7. Appeal to High Court: 7.1 Against any order passed in appeal by the Appellate Tribunal (CESTAT), on or after 1-7-2003, which is not relating to determination of rate of duty or value of goods for the purposes of assessment, appeal lies to the High Court if the High Court is satisfied that the case involves a substantial question of law. However, where the issue involved relates to determination of rate of duty or value for the purpose of assessment, [and order passed by the Appellate Tribunal before the establishment of the National Tax Tribunal] appeal lies to Supreme Court. 7.2 The limitation period for filing of appeal to High Court is one hundred and eighty days from the date when the order being appealed against was received by the Principal Commissioner of Customs or Commissioner of Customs or the other party. The High Court may admit appeal after the expiry of this period if it is satisfied that there was sufficient cause for not presenting it within the limitation period. 7.3 If appeal is filed by the other party, it needs to be accompanied by a fee of Rs. 200. 7.4 Where High Court is satisfied that question of law is involved, it shall formulated the question of law. The High Court may hear any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. The High Court may determine any issue that has not been determined by the Appellate Tribunal or has been wrongly determined by the Appellate Tribunal. 7.5 Sub-section (7) of section 130 and section 130C (1) and (2) provides that, when an appeal has been filed before the High Court, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. Further, subsection (8) of the section provides, where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. 7.6 The Code of Civil procedure, 1908 applies to the Appeal so filed to the High Court except as otherwise provided in the said Act. 7.7 In respect of order passed by CESTAT prior to 1-7-2003, Section 130A of the Customs Act, 1962 provides that within 180 days of receipt of order of Tribunal passed under Section 129B of the said Act, a person could have filed an application if the order of the Tribunal does not relate to determination of any question having relation to the rate of duty of Customs or the valuation of goods for purposes of assessment. [Refer Circular No. 935/25/2010-CX, dated 21-9-2010]