Customs Act, 1962 › Chapter XV — Appeals and Revision
Section 130F. Hearing before Supreme Court
Customs Act, 1962
Bare Act
Hearing before Supreme Court. —
(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relatingto appeals to the Supreme Court shall, so far as may be, apply in the case ofappeals under section 130E as they apply in the case of appeals from decrees ofa High Court:
Provided that nothing in this sub-section shall be deemed to affect theprovisions of sub-section (1) of section 130D or section 131.
(2) The costs of the appeal shall be in the discretion of theSupreme Court.
(3) Where the judgment of the High Court is varied or reversed inthe appeal, effect shall be given to the order of the Supreme Court in themanner provided in section 130D in the case of a judgment of the High Court.