| 128 Appeals to Commissioner (Appeals) |
| 128A Procedure in appeal |
| 129 Appellate Tribunal |
| 129A Appeals to the Appellate Tribunal |
| 129B Orders of Appellate Tribunal |
| 129C Procedure of Appellate Tribunal |
| 129D Powers of Board or Commissioner of Customs to pass certain orders |
| 129DA Omitted |
| 129DD Revision by Central Government |
| 129E Deposit of certain percentage of duty demanded or penalty imposed before filing appeal |
| 129EE Interest on delayed refund of amount deposited under the proviso to section 129E |
| 130 Statement of case to High Court |
| 130A Application to High Court |
| 130B Power of High Court or Supreme Court to require statement to be amended |
| 130C Case before High Court to be heard by not less than two judges |
| 130D Decision of High Court or Supreme Court on the case stated |
| 130E Appeal to Supreme Court |
| 130F Hearing before Supreme Court |
| 131 Sums due to be paid notwithstanding reference, etc |
| 131A Exclusion of time taken for copy |
| 131B Transfer of certain pending proceedings and transitional provisions |
| 131BA. Appeal not to be filed in certain cases |
| 131C Definitions |