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of <h1>High Court or Supreme Court can demand statement amendments under Customs Act, Section 130B, for better case clarity.</h1> Section 130B of the Customs Act, 1962, grants the High Court or Supreme Court the authority to require amendments to statements in cases referred to them. If the court finds the statements insufficient for determining the questions raised, it can send the case back to the Appellate Tribunal. The tribunal is then directed to make necessary additions or alterations as specified by the court. This provision ensures that the courts have adequate information to make informed decisions on customs-related appeals and revisions.
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