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          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.

          <h1>Reference of question of law to High Court lets Commissioner or party seek tribunal referral under prescribed form and timelines.</h1> 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.

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