Sums due to be paid notwithstanding reference, etc
Section 131 of the Customs Act, 1962 deals with sums due to be paid notwithstanding reference, etc. Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, [under this Act before the commencement of the National Tax Tribunal Act, 2005] sums due to the Government as a result of an order passed under sub-section (1) The Act came into force on 01 Feb 1963.
Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, 1[under this Act before the commencement of the National Tax Tribunal Act, 2005] sums due to the Government as a result of an order passed under sub-section (1) of section 129B shall be payable in accordance with the order so passed.
Section 131, 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 question of rate of duty applicable and hence, in view of the exclusionary clause in Section 130 of the jurisdiction, the honourable Supreme Court can entertain the appeal. 6. A Reply affidavit is filed on behalf of the appellant in which it is contended that the duty of the customs as mentioned in Section 131 of the Customs Act does not include ADD, CVD and other duties specified under the Customs Tariff Act 1975. The basic customs duty is the only levy prescribed under Customs Act 1962 under Section 12, whereas in the present appeal it is based on the rate of CVD element, which is not imposed under the Customs Act 1962, …
Questions about Section 131
What does Section 131 of the Customs Act deal with?
Section 131 of the Customs Act is headed "Sums due to be paid notwithstanding reference, etc". Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, [under this Act before the commencement of the National Tax Tribunal Act, 2005] sums due to the Government as a result of an order passed under sub-section (1)
How do I find court cases under Section 131 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 131, section 131 Customs Act 1962, section 131 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 131 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.
When did Section 131 of the Customs Act come into force?
Section 131 of the Customs Act, cited as Customs Act 1962 131, 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.