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Report No. 162

Statement of case to the High Courts

Under section 130, the Collector of Customs or the other party may against an order under section 129B (not being on 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) require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and the Appellate Tribunal is required to draw up a statement of the case and refer it to the High Court, after giving due opportunity to the opposite party.

If the Appellate Tribunal refuses to state the case on the ground that no question of law arise the Collector of customs or the other party may apply to the High Court and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal require the Appellate Tribunal to state the case and to refer it and on receipt of any such requisition the Appellate Tribunal has to state the case and refer it accordingly.

If the Appellate Tribunal is of the opinion that on account of conflict in the decisions of the High Court in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme court, the Appellate Tribunal may draw up a statement of the case and refer it through the President direct to the Supreme Court under section. 130A of the Act.

If the High court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.

Under section 130D the High Court or the Supreme Court decides the questions of law in the case referred to them and delivers its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment is sent to the Appellate Tribunal. The Appellate Tribunal then passes such orders as are necessary to dispose of the case in conformity with such judgment.

Review of functioning of Central Administrative Tribunal - Customs, Excise and Gold (Control) Appellate Tribunal and Income-Tax Appellate Tribunal Back

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