338 [ 339 [ 130 Appeal to High Court. —[ Rep. by the National Tax Tribunal Act, 2005 (49 of 2005), sec. 30 and Sch., Pt. VI-7 (w.e.f. 28-12-2005). ]]
filed within one hundred and eighty days from the date on which the order appealed against is received by the commissioner of Customs or the other party;
accompanied by a fee of two hundred rupees where such appeal is filed by the other party;
in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.