Appeal to Supreme Court.

An appeal shall lie to the Supreme Court from -

1[(a) any judgment of the High Court delivered -

(i) in an appeal made under section 130; or

(ii) on a reference made under section 130 by the Appellate Tribunal before the 1st day of July, 2003;

(iii) on a reference made under section 130A,

in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or]

(b) any order passed 2[before the establishment of the National Tax Tribunal] by the Appellate Tribunal 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.


1.  Substituted by Act 32 of 2003, section 123, for clause (a) (w.e.f. 14.05.2003). Earlier if was amended by Act 27 of 1999, section 114 (w.e.f. 11.05.1999).

2. Inserted by Act 49 of 2005, section 30 and Schedule, Pt. VI-8 (w.e.f. 28.12.2005).