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of <h1>Cases Under Customs Act Section 130C Require Two-Judge Bench; Majority Opinion Decides Outcome If Disagreement Arises.</h1> Under Section 130C of the Customs Act, 1962, cases referred to the High Court under sections 130 or 130A must be heard by a bench of at least two judges. The decision is based on the opinion of these judges or the majority among them. If there is no majority, the judges must specify the legal point of disagreement. This point is then heard by one or more other judges, and the decision is made according to the majority opinion of all judges involved, including those who initially heard the case.
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