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2020 ] “SUBSTANTIAL QUESTION OF LAW” UNDER CUSTOMS ACT & INCOME TAX ACT A111

Provided that nothing in this sub-section shall be deemed to take
away or abridge the power of the Court to hear, for reasons to be
recorded, the appeal on any other substantial question of law not
formulated by it, if it is satisfied that the case involves such ques-
tion.
(5) The High Court shall decide the question of law so formulat-
ed and deliver such judgment thereon containing the grounds on
which such decision is founded and may award such cost as it
deems fit.
(6) The High Court may determine any issue which -
(a) has not been determined by the Appellate Tribunal;
or
(b) has been wrongly determined by the Appellate
Tribunal, by reason of a decision on such question of
law as is referred to in sub-section (1).
(7) Save as otherwise provided in this Act, the provisions of the
Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to
the High Court shall, as far as may be, apply in the case of appeals
under this section.”
 Under (Customs Act, 1962)
SECTION 130. Appeal to High Court. -
“(1) An appeal shall lie to the High Court from every order
passed in appeal by the Appellate Tribunal on or after 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 the purposes of as-
sessment), if the High Court is satisfied that the case involves a
substantial question of law.
(2) The Commissioner of Customs or the other party aggrieved
by any order passed by the Appellate Tribunal may file an appeal
to the High Court and such appeal under this sub-section shall
be -
(a) filed within one hundred and eighty days from the
date on which the order appealed against is received
by the [Principal Commissioner of Customs or
Commissioner of Customs] or the other party;
(b) accompanied by a fee of ` 200 where such appeal is
filed by the other party;
(c) in the form of a memorandum of appeal precisely
stating therein the substantial question of law
involved.
(2A) The High Court may admit an appeal after the expiry of the
period of 180 days referred to in clause (a) of sub-section (2), if it
is satisfied that there was sufficient cause for not filing the same
within that period.
(3) Where the High Court is satisfied that a substantial ques-
tion of law is involved in any case, it shall formulate that ques-
tion.
EXCISE LAW TIMES  15th August 2020  35