Appeal to Supreme Court:
The Customs Act, 1962, provides a two tier machinery for redressal of grievances against the decision of the Appellate Tribunal. In cases where the decision of the Appellate Tribunal relates to any question having relation with the determination of ‘rate of duty‘ or ‘value of goods‘ amongst other things, the same is directly appellable to the Supreme Court under Section 130E. However, where the order of the Appellate Tribunal does not relate to ‘rate of duty‘ or ‘value of goods‘ , first an appeal is made to the High Court and thereafter an appeal against the judgment of the High Court can be made to the Supreme Court provided the High Court certifies it to be a fit case for appeal to the Supreme Court.
Orders appealable to the Supreme Court: Section 130E specifies two types of orders which are appealable to the Supreme Court:
(a) an appeal shall lie to the Supreme Court from 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, or
(iii) on a reference made under section 130A
if the High Court certifies the case to be fit for appeal to the Supreme Court. The High Court can certify any case on its own motion or on an oral application made by or on behalf of the aggrieved party, immediately after passing of the judgement.
(b) any order of the Appellate passed having relation to the determination of rate of customs duty or value of goods, among other things.