Decision of High Court or Supreme Court on the case stated
Section 130D of the Customs Act, 1962 deals with decision of High Court or Supreme Court on the case stated. 1130D. Decision of High Court or Supreme Court on the case stated.--(1) The High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgme The Act came into force on 01 Feb 1963.
1130D. Decision of High Court or Supreme Court on the case stated.--(1) The High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment.
2[(1A) Where the High Court delivers a judgment in an appeal filed before it under section 130, effect shall be given to the order passed on the appeal by the proper officer on the basis of a certified copy of the judgment.]
(2) The costs of any 3[reference to the High Court or an appeal to the High Court or the Supreme Court as the case may be] which shall not include the fee for making the reference shall be in the discretion of the Court.
Section 130D, 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
Referred to by 1
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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… petition praying for enhancement of sentence. [8] Considering the submission, this Court proceeded with the present revision petition and the matter was heard on 19.04.2023 and reserved for order. [9] On mere perusal of the cause title in the first page of the revision petition, the same is filed under Section 130D of the Customs Act, 1962 read with Section 377(1) of Cr.PC. In the first para of the revision petition, it is filed under Section 130 of the Customs Act, 1962 read with Section 377(1) of the Cr.PC. In the additional affidavit dated 11.04.2023, the petition was stated to be filed under Section 130A of the Customs …
Questions about Section 130D
What does Section 130D of the Customs Act deal with?
Section 130D of the Customs Act is headed "Decision of High Court or Supreme Court on the case stated". 1130D. Decision of High Court or Supreme Court on the case stated.--(1) The High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgme
How do I find court cases under Section 130D 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 130D, section 130D Customs Act 1962, section 130D 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 130D of the Customs Act, and has it changed?
Its own text turns on section 130 (Appeal to High Court), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 130D of the Customs Act come into force?
Section 130D of the Customs Act, cited as Customs Act 1962 130D, 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 17 Oct 2026. This page is not a substitute for legal advice.