T.B. RADHAKRISHNAN, J.

1. Heard Sri. John Varghese, learned Senior Standing Counsel for Central Board of Excise and Customs and Sri. Anil D. Nair, learned counsel for the respondent in Cus. Appeal No. 5 of 2015. These appeals are filed by the Commissioner of Customs invoking Section 130 of the Customs Act, 1962 as it stood prior to its omission by the National Tax Tribunal Act, 2005 (49 of 2005), with effect from 28/12/2005.

2. Sub-section (1) of Section 130 of the Customs Act reads as follows:

"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 purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law."

The said provision is in pari materia with Section 35G of the Central Excise Act, 1944.

3. In the decisions in The Commissioner of Central Excise, Customs and Service Tax v. M/s. Kerala State Beverages (M&M) Corporation Ltd. (C.E. Appeal No. 28 of 20