Reference of question of law to High Court lets Commissioner or party seek tribunal referral under prescribed form and timelines. Commissioner of Customs or the other party may apply in the prescribed form and fee to the High Court to direct the Appellate Tribunal to refer a specified question of law, identifying the relevant paragraph of the Tribunal's order; the opposite party may file verified cross-objections after notice; the High Court may admit late filings for sufficient cause; if directed, the Tribunal must prepare and refer a statement of the case within the prescribed period.