Appeal to Supreme Court: - CBEC's Customs Manual 2023 - Customs

8. Appeal to Supreme Court: 8.1 Under Section 130E of the Customs Act, 1962 an appeal lies to the Supreme Court from: (a) Any judgment of the High Court delivered (i) in an appeal made under Section 130; or (ii) a reference made under section 130 by the Appellate Tribunal before 1-7-2003; (iii) on a reference made under section 130A, provided the High Court certifies, on its own motion or on an oral application made by the party aggrieved, to be a fit case for appeal to Supreme Court; or (b) any order passed [before the establishment of the National Tax Tribunal] by the Appellate Authority 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. 8.2 The time limit for filing civil appeal before the Supreme Court is 60 days from the date of receipt of order. 8.3 Normally no application is made by the aggrieved party before the High Court, to certify that case is fit for filing of appeal before the Supreme Court. Therefore in such cases, the aggrieved party can agitate the order / judgment of the High Court before the Supreme Court by way of filing a Special Leave Petition under Article 136 of the Constitution of India. The limitation for filing of SLP is 90 days from the date of the High Court's order. The time taken by the Court from the date of filing of application for certified copy of the order till the copy is ready for delivery is excluded from the computation of the period of limitation. 8.4 The proposal for filing of SLP and Civil Appeal are examined and processed in the Board, on receipt of proposals from field formations duly approved by the Chief Commissioner. [Refer Circular No. 935/25/2010-CX, dated 21-9-2010]