Section 130E:
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.
Notes:
1. Subs. by s. 123, ibid., for clause (a) (w.e.f. 14-5-2003).
2. Ins. by Act 49 of 2005, s. 30 and the Schedule (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme
Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.