Q: What are the limitation period and prescribed court fee of appeal under section 130 E of the customs act, 1962 ?

Ans: The prescribed limitation period of Appeal under section 130 E of the customs act, 1962 is 60 days from the date of order passed by the High Court certifying the case to be fit case for appeal to Supreme Court or order passed by CESTAT and prescribed court fee is Rs 250 if the value of subject matter is upto Rs 20,000 and Rs 5 per thousand for every additional value of Rs 1000 or part thereof in excess of Rs 20000 subject to maximum of Rs 2000.

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