IN THE HIGH COURT OF JUDICATURE AT PATNA CR. WJC No.1045 of 2009 SHEOJI PRASAD GUPTA Versus UNION OF INDIA THRU.COMMI.&ORS 5 12.3.2010 Mr.N.K.Agrawal, Senior counsel who was earlier requested by this Court to assist as amicus curiae, after examining the provisions of law, submits that substantive appeal is available to the petitioner under section 130 of the Customs Act, 1962 against the impugned order passed by the Excise and Service Tax Appellate Tribunal Kolkata, Eastern Zonal Bench, Kolkata, as National Tax Tribunal Act,2005 has not come into force as yet. Therefore, he submits that the petitioner may be allowed to convert this application into a memo of appeal under section 130 of the Customs Act for which he prays for three weeks’ time. Time is allowed. P AnilKr.Sinha (J.N.Singh,J.)