High Court reference procedure under customs law governs applications, cross-objections, delay condonation, and tribunal referral of questions of law. Application to the High Court may be made by the Principal Commissioner of Customs or Commissioner of Customs, or by the other party, within one hundred and eighty days of service of notice of an order under section 129B passed before 1 July 2003, subject to exclusion of orders relating to customs duty rate or value of goods for assessment. The applicant must state the question of law and the relevant paragraph of the Tribunal's order. Cross-objections may be filed within forty-five days, delay may be condoned for sufficient cause, and the Appellate Tribunal must refer the case within one hundred and twenty days if directed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
High Court reference procedure under customs law governs applications, cross-objections, delay condonation, and tribunal referral of questions of law.
Application to the High Court may be made by the Principal Commissioner of Customs or Commissioner of Customs, or by the other party, within one hundred and eighty days of service of notice of an order under section 129B passed before 1 July 2003, subject to exclusion of orders relating to customs duty rate or value of goods for assessment. The applicant must state the question of law and the relevant paragraph of the Tribunal's order. Cross-objections may be filed within forty-five days, delay may be condoned for sufficient cause, and the Appellate Tribunal must refer the case within one hundred and twenty days if directed.
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