Subs. by Act 32 of 2003, s. 120, for s . 130 (w.e.f. 14-5-2003). — LIST OF AMENDING ACTS

4. Subs. by Act 32 of 2003, s. 120, for s . 130 (w.e.f. 14-5-2003). (2) The 1 [Principal Commissioner of Customs or 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 1 [Principal Commissioner of Customs or Commissioner of Customs] or the other party; (b) accompanied by a fee of two hundred rupees 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.

Section 4