Question of law reference to High Court allows parties to seek Appellate Tribunal referral of legal issues from tribunal orders. The Commissioner of Customs or the other party may apply to the High Court in the prescribed form to direct the Appellate Tribunal to refer a question of law arising from an order under section 129B, excluding specified orders; the applicant must specify the precise question and the relevant Tribunal paragraph. The respondent may file verified cross objections within a limited period after notice, treated as if timely filed. If the High Court directs a reference, the Appellate Tribunal must draw up and refer a statement of the case to the High Court within the prescribed timeframe.
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.
Question of law reference to High Court allows parties to seek Appellate Tribunal referral of legal issues from tribunal orders.
The Commissioner of Customs or the other party may apply to the High Court in the prescribed form to direct the Appellate Tribunal to refer a question of law arising from an order under section 129B, excluding specified orders; the applicant must specify the precise question and the relevant Tribunal paragraph. The respondent may file verified cross objections within a limited period after notice, treated as if timely filed. If the High Court directs a reference, the Appellate Tribunal must draw up and refer a statement of the case to the High Court within the prescribed timeframe.
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