Section 130F of The Customs Act,1962
- (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.
Summary
- This provision applies the standard civil court procedures from the Code of Civil Procedure to appeals filed in the Supreme Court under Section 130E.
- The standard rules apply to these tax appeals in the same way they apply to regular civil appeals coming from High Court decrees.
- This application of civil procedures does not interfere with the provisions of Section 130D(1) or Section 131 of the Act.
- The Supreme Court has the absolute right to decide who will bear the legal costs of the appeal.
- If the Supreme Court changes or reverses a High Court judgment, the final decision is implemented by a customs officer using a certified copy, in the same way High Court decisions are handled under Section 130D.
Practical examples
FAQ
1. Which procedural law applies to Supreme Court appeals under Section 130F of the Customs Act?
Under Section 130F of the Customs Act, the provisions of the Code of Civil Procedure, 1908 apply to appeals to the Supreme Court.
2. Does the application of civil procedure rules in a Supreme Court appeal affect Section 131 of the Customs Act?
Under Section 130F of the Customs Act, nothing in the sub-section applying civil procedure shall affect the provisions of Section 131, which requires sums to be paid despite a court reference.
3. Who decides the legal costs of a Supreme Court appeal under Section 130F of the Customs Act?
Under Section 130F of the Customs Act, the costs of the appeal are entirely in the discretion of the Supreme Court.
4. How is a Supreme Court order that changes a High Court judgment implemented under Section 130F of the Customs Act?
Under Section 130F of the Customs Act, if the Supreme Court varies or reverses a High Court judgment, effect is given to the order by the proper officer on the basis of a certified copy, as outlined in Section 130D.
Test yourself
Q1.Under Section 130F of The Customs Act,1962, which historical legal code regulates the procedure for appeals to the Supreme Court?
Q2.Under Section 130F of The Customs Act,1962, which other provision of the same Act is explicitly protected from being affected by the application of the Code of Civil Procedure?
Q3.If the Supreme Court reverses a High Court judgment under Section 130F of The Customs Act,1962, who must give effect to this new order, and how is it done under Section 130D?
Q4.Under Section 130F of The Customs Act,1962, how are the costs of an appeal determined?
Q5.When an importer files an appeal to the Supreme Court under Section 130E, how do Section 130F and Section 131 of The Customs Act,1962 interact regarding any outstanding customs duties?