Sections 131-131B 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.
These three short sections close the appeal chapter. Section 131 says sums due under a Tribunal order are payable even though a reference or appeal is pending higher up; section 131A excludes the time taken to obtain a copy of an order when counting the period for an appeal or application; and section 131B moves certain old pending proceedings to the Appellate Tribunal. This article explains them as printed in the text on the CBIC portal updated to 30 March 2022.
Section 131: sums due to the Government as a result of an order under section 129B(1) are payable in accordance with that order, notwithstanding a reference to the High Court or the Supreme Court, or an appeal to the Supreme Court. Section 131A: in computing a limitation period under the Chapter, the day of service is excluded, and where no copy of the order was furnished with the notice, the time requisite for obtaining a copy is excluded too. Section 131B: appeals and proceedings pending before the appointed day are transferred to the Appellate Tribunal, with a re-hearing on demand and a ten thousand rupee carve-out in sub-section (2).
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 may have changed these sections, so check them before acting.
Where these sections fit
All three are in Chapter XV, "Appeals and revision". The Chapter begins with the appeal to the Commissioner (Appeals), see section 128, then the Appellate Tribunal in section 129 and section 129A, and the Tribunal's orders in section 129B. The references to the High Court and the Supreme Court are covered in section 130 and sections 130E and 130F. Our article on sections 131BA and 131C, covers monetary limits for departmental appeals and the Chapter's definitions.
If a Tribunal order has created a payment obligation and you are weighing your next step, our legal dispute resolution team can help you read the order and the time limits.
Section 131: sums due despite a reference or appeal
Section 131 is headed "Sums due to be paid notwithstanding reference, etc." Its rule is one sentence. 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, sums due to the Government as a result of an order passed under sub-section (1) of section 129B shall be payable in accordance with the order so passed.
| Element | What the text prints |
|---|---|
| Trigger | A reference to the High Court or the Supreme Court, or an appeal to the Supreme Court |
| Order concerned | An order passed under sub-section (1) of section 129B |
| Rule | Sums due to the Government "shall be payable in accordance with the order so passed" |
In plain terms: a pending higher-forum proceeding does not by itself suspend a payment that flows from the Tribunal's order. The section says nothing about stay, waiver or deposit; whether any such relief exists is not answered by section 131.
A note on the printed words. The copy prints the words "under this Act before the commencement of the National Tax Tribunal Act, 2005" inside section 131, with a footnote: "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)." The copy does not show a notification. Those words should therefore not be treated as in force, and this article does not explain what they would do.
Example. Orchid Components Pvt Ltd loses before the Appellate Tribunal and an order under section 129B(1) fixes a sum due to the Government. The company files a reference to the High Court. On the printed words of section 131, the sum remains payable in accordance with the Tribunal's order despite that pending reference.
Section 131A: exclusion of time taken for copy
Section 131A is a computation rule for "the period of limitation specified for an appeal or application under this Chapter". It excludes two things:
| What is excluded | Condition |
|---|---|
| The day on which the order complained of was served | Always, when counting the period |
| The time requisite for obtaining a copy of the order | Only where the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him |
Two points follow from the words.
- Service day. The day of service is left out of the count under the first limb, whether or not a copy came with the notice.
- Copy time. The second limb helps only a party who did not receive a copy with the notice. The section says "the time requisite for obtaining a copy", which is the time needed to get it. It does not give a fixed number of days, and it does not say how the time is proved.
The section applies to "an appeal or application under this Chapter". The periods themselves are in the sections that create the appeals, for example section 128 and section 129A; section 131A only adjusts how they are counted.
Example. An order is served on Neptune Exports Pvt Ltd on a Monday without a copy of the order attached to the notice. The company applies for a copy and receives it three days later. For counting the limitation period for its appeal, the day of service is excluded, and the time requisite for obtaining the copy is excluded as well.
Section 131B: transfer of certain pending proceedings
Section 131B is headed "Transfer of certain pending proceedings and transitional provisions" (the copy prints "transitionalprovisions" as one word; the printing is a slip). It refers throughout to "the appointed day". The section does not define that day, and its text is silent on which date it is. The reader has to look to the Act that created the change, which is outside the text consulted.
| Sub-section | Proceeding | Result |
|---|---|---|
| (1) | Appeals pending immediately before the appointed day before the Board under section 128, as it then stood, and connected matters | Stand transferred to the Appellate Tribunal on that day; the Tribunal may proceed from the stage reached. Proviso: the appellant may demand a re-hearing |
| (2) | Proceedings pending before the Central Government under section 131, as it then stood, and connected matters | Stand transferred to the Appellate Tribunal as if they were appeals filed before it. Provisos below |
| (3) | Proceedings pending before the Board or the Principal Commissioner of Customs or Commissioner of Customs under section 130, as it then stood | Continue to be dealt with by them as if section 130 had not been substituted |
| (4) | A person authorised to appear in a transferred appeal or proceeding under (1) or (2) | Has the right to appear before the Appellate Tribunal, notwithstanding section 146A |
The first proviso to sub-section (2). A proceeding relating to an order does not move to the Tribunal where the value of goods confiscated without an option of fine under section 125, or the disputed difference in duty or the duty involved (in a case where a question of rate of duty or value for assessment is not in issue), or the amount of fine or penalty determined by the order, does not exceed ten thousand rupees. Such a proceeding continues to be dealt with by the Central Government as if the said section 131 had not been substituted. The text reads the three limbs (a), (b) and (c) with "or" between them and puts the ten thousand rupee test after clause (c).
The second proviso. The applicant or the other party may demand a re-hearing before the Appellate Tribunal proceeds further.
The footnote to sub-section (3) prints that the words "Principal Commissioner of Customs or Commissioner of Customs" were substituted by the Finance (No. 2) Act, 2014 (25 of 2014), section 78 (w.e.f. 06.08.2014). That is the only amendment printed for this section.
Section 131B is a transitional section. For a pending matter today, the question is usually whether the proceeding was ever one of those the section describes, and that depends on facts and dates the text does not supply.
What these sections do not say
- Section 131 does not say anything about stay or waiver of the sum due.
- Section 131A gives no fixed number of days for obtaining a copy.
- Section 131B does not define "the appointed day".
- None of the three sections sets a form, fee or time limit; those are in other sections or in rules.
Practical points
- Pay on the Tribunal's order unless relief is obtained. Section 131 means that a higher-forum filing does not by itself suspend payment.
- Record the date of service and the date you got the copy. Section 131A excludes the service day and, if no copy came with the notice, the time needed to obtain it.
- Keep proof of the request for the copy. The section speaks of the time "requisite", so a record helps.
- For old matters, identify the stage. Section 131B treats appeals, Central Government proceedings and Board or Commissioner proceedings differently.
- Remember the re-hearing. A party to a transferred appeal or proceeding may demand it.
Need help with an appeal order?
Limitation and payment questions both start from the order and the date it reached you. Our team can help you read the order, count the period under section 131A and plan the next step. See our legal dispute resolution page.
Key takeaways
- Section 131: sums due as a result of an order under section 129B(1) are payable in accordance with the order, despite a reference to the High Court or the Supreme Court or an appeal to the Supreme Court.
- The copy prints some words in section 131 with a note that they are "to be inserted (from a date to be notified)"; they are not treated as in force.
- Section 131A excludes the day of service and, where no copy was furnished with the notice, the time requisite for obtaining a copy.
- Section 131B transfers certain pending proceedings to the Appellate Tribunal, allows a re-hearing on demand, and keeps matters not exceeding ten thousand rupees with the Central Government under sub-section (2).
- The text does not define the "appointed day".
- Later Finance Acts may have changed these sections; check before acting.
Read next
- Sections 131BA and 131C: monetary limits for departmental appeals and definitions
- Section 129B: orders of the Appellate Tribunal and rectification
- Sections 130E and 130F: appeal to the Supreme Court
- 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.