Section130B
The Customs Act, 1962

Power of High Court or Supreme Court to require statement to be amended

In force From 01 Feb 1963 Act 52 of 1962 As on 19 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963

Section 130B of the Customs Act, 1962 deals with power of High Court or Supreme Court to require statement to be amended. 1130B. Power of High Court or Supreme Court to require statement to be amended.--If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appell The Act came into force on 01 Feb 1963.

1130B. Power of High Court or Supreme Court to require statement to be amended.--If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.

Section 130B, The Customs Act, 1962 (Act 52 of 1962).

Questions about Section 130B

What does Section 130B of the Customs Act deal with?

Section 130B of the Customs Act is headed "Power of High Court or Supreme Court to require statement to be amended". 1130B. Power of High Court or Supreme Court to require statement to be amended.--If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appell

How do I find court cases under Section 130B 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 130B, section 130B Customs Act 1962, section 130B of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Section 130B of the Customs Act come into force?

Section 130B of the Customs Act, cited as Customs Act 1962 130B, 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

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.