Sections 130E and 130F 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.
Section 130E provides two routes to the Supreme Court. One is from a High Court judgment in the stated kinds of case, where the High Court certifies the case to be a fit one for appeal. The other is from an order of the Appellate Tribunal relating, among other things, to the rate of duty of customs or the value of goods for assessment. Section 130F deals with the hearing and costs. This article follows the text on the CBIC portal updated to 30 March 2022.
An appeal lies to the Supreme Court from a High Court judgment in an appeal under section 130, on a reference under section 130 before 1 July 2003, or on a reference under section 130A, if the High Court certifies the case to be a fit one for appeal, on its own motion or on an oral application made immediately after the judgment. An appeal also lies from a Tribunal order relating to the rate of duty or the value of goods for assessment. The Code of Civil Procedure, 1908 applies to the hearing so far as may be, and costs are in the Supreme Court's discretion.
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 sections 130E and 130F before acting.
Where it fits
Section 129B(4) makes Tribunal orders final "save as otherwise provided in section 130 or section 130E". Our articles on section 129B and section 130 set the earlier steps. If you are considering the highest forum, our legal dispute resolution team can help you check which route applies and prepare the papers. The copy prints some words joined ("byor", "ofthe"); the text is read as intended.
Section 130E(a): High Court judgments
The section opens: "An appeal shall lie to the Supreme Court from" any judgment of the High Court delivered:
| Clause | Judgment of the High Court delivered |
|---|---|
| (i) | In an appeal made under section 130 |
| (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 |
The qualifying words follow: "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".
Points to read carefully:
- The route depends on a certificate from the High Court. Without it, clause (a) does not open the door.
- The certificate can be given "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 timing is part of the text: the application is made immediately after the judgment is passed.
- The footnote says clause (a) was substituted by the Finance Act, 2003 (32 of 2003), with effect from 14.05.2003, and that it was earlier amended by the Finance Act, 1999 (27 of 1999), with effect from 11.05.1999.
For the earlier steps see our articles on section 130 and on sections 130A to 130D.
Example with invented names: the High Court decides an appeal filed under section 130 by Kabir Traders Ltd. Immediately after the judgment is pronounced, counsel for Kabir Traders makes an oral application that the case be certified as fit for appeal to the Supreme Court. If the High Court so certifies, clause (a) applies. If counsel waits until later, the words "immediately after passing of the judgment" are not met, unless the Court has certified on its own motion.
Section 130E(b): Tribunal orders on rate of duty and value
An appeal also lies to the Supreme Court from "any order passed 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." This ties back to section 130(1), which excludes such orders from the High Court appeal. The Tribunal orders in question are thus those on rate of duty and valuation questions.
The National Tax Tribunal words
The copy prints in clause (b) the words "before the establishment of the National Tax Tribunal", with a footnote that they are "To be inserted (from a date to be notified) by s. 30 read with Schedule to the National Tax Tribunal Act, 2005 (49 of 2005)". This article says only that the copy prints these words with that note; it does not treat them as in force and does not describe the National Tax Tribunal as functioning. The same kind of note appears at section 131.
| Route | From | Condition |
|---|---|---|
| 130E(a) | Judgment of the High Court (appeal under section 130; reference under section 130 before 1 July 2003; reference under section 130A) | High Court certifies the case fit for appeal |
| 130E(b) | Order of the Appellate Tribunal relating to rate of duty or value of goods for assessment | Order is of that subject |
Section 130F: hearing, costs and effect
Sub-section (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". The proviso says nothing in the sub-section shall be deemed to affect the provisions of section 130D(1) or section 131. The reference to the Code of Civil Procedure, 1908 is quoted as printed. The reader should check the current procedural and penal law for the corresponding provision.
Sub-section (2). "The costs of the appeal shall be in the discretion of the Supreme Court."
Sub-section (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." Section 130D, covered in our article on sections 130A to 130D, provides that the High Court's judgment goes to the Tribunal, which passes the orders needed to dispose of the case in conformity.
What section 131 adds
Section 131 says that sums due to the Government under an order passed under section 129B(1) remain payable in accordance with the order notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court. Our article on sections 131 to 131B explains it. The proviso to section 130F(1) preserves that rule.
Practical points
- Decide at the pronouncement of a High Court judgment whether to ask for a certificate; the text speaks of an oral application immediately after the judgment, or a certificate on the Court's own motion.
- For Tribunal orders on rate of duty or valuation, check section 130E(b) rather than section 130.
- Remember that sums due under the Tribunal's order stay payable despite the pending proceedings, as section 131 says.
- Keep the judgment and certificate together for the appeal.
Need help considering an appeal to the Supreme Court?
The certificate point and the choice of route need decisions at the right moment, sometimes on the day of judgment. Our team can help you plan the steps and prepare the papers through legal dispute resolution for customs matters. For the earlier stages see Customs appeal process: Commissioner (Appeals), CESTAT and the High Court.
Key takeaways
- A High Court judgment in the three listed kinds of case can be appealed to the Supreme Court if the High Court certifies the case as fit, on its own motion or on an oral application immediately after the judgment.
- A Tribunal order relating to the rate of duty or the value of goods for assessment can be appealed to the Supreme Court under clause (b).
- The copy prints the words on the National Tax Tribunal with a note that they are to be inserted from a date to be notified; they are not treated as in force here.
- The Code of Civil Procedure, 1908 applies to the hearing so far as may be; costs are in the Court's discretion.
Read next
- Section 130: appeal to the High Court
- Sections 131 to 131B: payment pending appeal, time for copy and transferred proceedings
- Sections 130A to 130D: application to the High Court and decision on the case stated
- How to file a customs appeal before 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.