Application to High Court
Section 130A of the Customs Act, 1962 deals with application to High Court. The [Principal Commissioner of Customs or 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 129B passed [before the 1st day of July, 2003] (not being an order relating, among other things, to The Act came into force on 01 Feb 1963.
1[130A. Application to High Court.--(1) The 2[Principal Commissioner of Customs or 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 129B passed 3[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 2[Principal Commissioner of Customs or 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 of 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).
4[(3A) The High Court may admit an application or permit the filing of a memorandum of crossobjections 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.]
Section 130A, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… The Customs, Excise and Gold Appellate Tribunal (CEGAT) before which eventually the dispute landed up opined that the Department(appellants before us) was not justified in invoking the extended period of limitation. Aggrieved by the same, the appellants sought a reference under Section 130A of the Customs Act (which stood subsequently repealed by Act 49 of 2005). Section 130A read at that point of time as follows: "130A. 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 …
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… The Customs, Excise and Gold Appellate Tribunal (CEGAT) before which eventually the dispute landed up opined that the Department(appellants before us) was not justified in invoking the extended period of limitation. Aggrieved by the same, the appellants sought a reference under Section 130A of the Customs Act (which stood subsequently repealed by Act 49 of 2005). Section 130A read at that point of time as follows: "130A. 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 …
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… Respondent Through: Ms. Anushree Narain, SC CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMEET PRITAM SINGH ARORA, J: 1. The Appellant has filed the present appeal under Section 130A of the Customs Act, 1962 (hereafter ' the Act' ), impugning an order dated 26.03.2021 (Final Order No. C/A/51174/2021-CU [DB] – hereafter ' the impugned order' ) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereafter ' the Tribunal' ) in Customs Appeal No. 50618/2019. 2. The …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 130A
What does Section 130A of the Customs Act deal with?
Section 130A of the Customs Act is headed "Application to High Court". [130A. Application to High Court.--(1) The [Principal Commissioner of Customs or 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 129B passed [before the 1st day of July, 2003] (not being an
How do I find court cases under Section 130A of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 130A, section 130A Customs Act 1962, section 130A of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 130A of the Customs Act, and has it changed?
Its own text turns on section 129B (Orders of Appellate Tribunal), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Customs (Appeals) Rules, 1982 (1962).
When did Section 130A of the Customs Act come into force?
Section 130A of the Customs Act, cited as Customs Act 1962 130A, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.