Hearing before Supreme Court
Section 130F of the Customs Act, 1962 deals with hearing before Supreme Court. The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 130E as they apply in the case of appeals from decrees of a High Court: Provided that nothing in this sub-section shall be dee The Act came into force on 01 Feb 1963.
(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 130E as they apply in the case of appeals from decrees of a High Court:
Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (1) of section 130D or section 131.
(2) The costs of the appeal shall be in the discretion of the Supreme Court.
(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 130D in the case of a judgment of the High Court.
Section 130F, 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.
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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… had held that the sine qua non to entertain an appeal under Section 130E(b) of the Customs Act, 1962 must be in respect of an order of the Tribunal dealing with "rate of duty" or "valuation of goods". It must also give rise to a substantial question of law as the provisions of Civil Procedure Code by virtue of Section 130F of the Customs Act, 1962 was applicable. In the above view, it is submitted that it would leave an assessee without an appropriate relief as the appellant would not be able to challenge an order in the Supreme Court in case an order of the Tribunal relating to rate of duty or value of goods, if it does not give rise …
Questions about Section 130F
What does Section 130F of the Customs Act deal with?
Section 130F of the Customs Act is headed "Hearing before Supreme Court". The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 130E as they apply in the case of appeals from decrees of a High Court: Provided that nothing in this sub-section shall be dee
How do I find court cases under Section 130F 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 130F, section 130F Customs Act 1962, section 130F 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 130F of the Customs Act, and has it changed?
Its own text turns on section 130D (Decision of High Court or Supreme Court on the case stated), section 130E (Appeal to Supreme Court), section 131 (Sums due to be paid notwithstanding reference, etc), so none of them can safely be read on its own.
When did Section 130F of the Customs Act come into force?
Section 130F of the Customs Act, cited as Customs Act 1962 130F, 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 18 Oct 2026. This page is not a substitute for legal advice.