Chapter 5 Appeal, Interlocutory Appeal and Retrial Procedures
Article 71
The judgment of a commercial case, unless otherwise prescribed, is appealable or interlocutorily appealable to the Supreme Court.
Article 72
The Supreme Court shall not reverse the original judgment on the grounds that the Commercial Court has no jurisdiction.
Article 73
The provisions set forth in Chapter 2 of Part III of the Taiwan Code of Civil Procedure shall apply to the appeal procedures of commercial cases.
Article 74
For interlocutory appeal proceedings of commercial cases, in addition to applying the provisions of Article 482, Article 483, Article 487, paragraphs 1 and 3 of Article 488 , Article 490, Article 491, and Article 495 of the Taiwan Code of Civil Procedure, the provisions of Article 484, Article 485, and Chapter 2 of Part III of the same Code shall apply mutatis mutandis.
Article 75
The provisions of Subparagraph 10, Paragraph 1 and Paragraph 2 of Article 496 of the Taiwan Code of Civil Procedure shall apply mutatis mutandis to expert witnesses.