Sections 130A-130D of the Customs Act, 1962: application to the High Court and decision on the case stated

Sections 130A-130D explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Sections 130A to 130D describe the older "reference" route to the High Court, still printed in the Act. Section 130A lets the Commissioner or the other party apply to the High Court, within one hundred and eighty days, to direct the Tribunal to refer a question of law arising from a Tribunal order passed before the 1st day of July, 2003. Section 130B lets a Court send a case back for a better statement, section 130C sets the bench, and section 130D deals with the decision. This article follows the text on the CBIC portal updated to 30 March 2022.

Under section 130A, the Principal Commissioner or Commissioner, or the other party, may within one hundred and eighty days of service of notice of a section 129B order passed before the 1st day of July, 2003, apply to the High Court to direct the Tribunal to refer a question of law. If the Court so directs, the Tribunal must draw up a statement of the case within one hundred and twenty days. The case is heard by at least two Judges, and the Court decides the questions of law and sends its judgment to the Tribunal.

The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts are not in that copy; check any later change to these sections before acting.

Old route and new route

Section 130, covered in our article on section 130 and the appeal to the High Court, applies to Tribunal orders passed in appeal on or after the 1st day of July, 2003. Section 130A is the counterpart for orders under section 129B passed before that date, as the words "passed before the 1st day of July, 2003" show. The footnote records that those words were substituted by the Finance Act, 2003 (32 of 2003), with effect from 14.05.2003. If you are dealing with an older Tribunal order and want to know which route applies, our legal dispute resolution team can help you check. The copy prints section 130A with joined words ("orCommissioner", "eightydays"); the text is read as intended.

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Section 130A: application for a reference

Sub-section (1). The Principal Commissioner of Customs or Commissioner of Customs or the other party may, "within one hundred and eighty days of the date upon which he is served with notice of an order under section 129B passed before the 1st day of July, 2003 (not being an order 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), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal."

Sub-section (2). The applicant "shall clearly state the question of law which he seeks to be referred to the High Court and shall also specify the paragraph in the order of the Appellate Tribunal relevant to the question sought to be referred."

Sub-section (3). On receipt of notice, the person against whom the application is made may, "notwithstanding that he may not have filed such application", file within forty-five days of receipt of the notice a memorandum of cross-objections, verified in the prescribed manner, against any part of the order in relation to which the application has been made. It is disposed of as if it were an application presented within the time in sub-section (1).

Sub-section (3A). The High Court may admit an application or permit a memorandum of cross-objections after the expiry of the relevant period if satisfied there was sufficient cause. The footnote says it was inserted by the Finance (No.2) Act, 2009 (33 of 2009), and prints the effective date as "01.07.1999". This is quoted as printed.

Sub-section (4). If the High Court directs the Tribunal to refer the question, "the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such direction, draw up a statement of the case and refer it to the High Court."

Example with invented names: In a matter decided by the Tribunal under section 129B before the 1st day of July, 2003, the department wishes to challenge the order. Within one hundred and eighty days of service of notice it applies in the prescribed form, states the question and the relevant paragraph of the order, and the other party, Nandini Industries Ltd, files cross-objections within forty-five days of receipt of the notice.

Section 130B: a better statement of the case

"If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf." The Court is not left to decide on an inadequate statement; it may send it back with directions.

Section 130C: bench of not less than two Judges

The heading is printed in the copy as "to beheard" (joined words). Sub-section (1): when any case has been referred to the High Court under section 130 or section 130A, "it shall be heard by a Bench of not less than two judges of the High Court and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges." The words "under section 130 or section 130A" were substituted by the Finance Act, 1999 (27 of 1999), as the footnote prints.

Sub-section (2): where there is no majority, the judges state the point of law on which they differ and the case is heard on that point only by one or more other judges, and the point is decided according to the opinion of the majority of the judges who have heard the case, including those who first heard it. This is the same structure as section 130(7) and (8).

Section 130D: decision on the case stated

Sub-section (1). The High Court or the Supreme Court hearing any such case "shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded". A copy of the judgment "shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment."

Sub-section (1A). Where the High Court delivers a judgment in an appeal filed before it under section 130, "effect shall be given to the order passed on the appeal by the proper officer on the basis of a certified copy of the judgment." The footnote says it was inserted by section 122 of the Finance Act, 2003, with effect from 1-7-2003.

Sub-section (2). The costs of any reference to the High Court or an appeal to the High Court or the Supreme Court, as the case may be, "which shall not include the fee for making the reference shall be in the discretion of the Court." The words in the middle of the sub-section were substituted by the Finance Act, 2003, with effect from 14-5-2003, per the footnote.

The rules

The Customs (Appeals) Rules, 1982, made under section 156(1), have a rule headed "Form of application to the High Court", as their table of contents prints. The copy consulted is last updated 06-August-2014, the date printed on that file and not of the Act text. This article takes no form details from it.

Practical points

• Check the date of the Tribunal order first: before the 1st day of July, 2003 points to section 130A; on or after it points to section 130.
• State the question of law clearly and name the paragraph of the order.
• Diary forty-five days for cross-objections after notice of an application.
• Expect the Tribunal's statement of the case within one hundred and twenty days of the direction, and note that the Court may send an inadequate statement back.
• The Supreme Court route is covered in our article on sections 130E and 130F.

Need help with an older Tribunal order?

Orders from before the 1st day of July, 2003 follow a different route, and the dates decide which section applies. Our team can help you check the dates, frame the question and plan the application through legal dispute resolution for customs matters. See also Customs appeal process: Commissioner (Appeals), CESTAT and the High Court.

Key takeaways

• Section 130A covers applications for reference on section 129B orders passed before the 1st day of July, 2003; section 130 covers later orders.
• The application is due within one hundred and eighty days of service of notice; cross-objections within forty-five days of notice.
• The Tribunal draws up the statement of the case within one hundred and twenty days of the High Court's direction.
• A Court can send a case back for a better statement (section 130B); the case is heard by at least two judges (section 130C).
• The Court decides the questions and the Tribunal disposes of the case in conformity (section 130D).

Read next

• Section 130: appeal to the High Court
• Sections 130E and 130F: appeal to the Supreme Court
• Sections 131 to 131B: payment pending appeal, time for copy and transferred proceedings
• Customs appeals: Commissioner (Appeals) and CESTAT

Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.