Reference on customs law questions allowed, with issues on "any prohibition" and statutory interpretation sent to the High Court.

The reference application under Section 130(1) of the Customs Act, 1962 was examined on whether the Revenue's proposed questions arose from the Tribunal's final order and were questions of law fit for High Court consideration. The issues related to the scope of "any prohibition" in Section 113(d) and the legal effect of the provisions relied upon by the Revenue. On that basis, the application was allowed and the questions were referred to the High Court for its opinion.

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Issues: Whether the reference application under Section 130(1) of the Customs Act, 1962 should be allowed on the ground that the questions proposed by the Revenue were questions of law arising from the Tribunal's order.

Analysis: The proposed questions concerned the scope of "any prohibition" in Section 113(d) of the Customs Act, 1962 and the legal effect of the provisions relied upon by the Revenue. The application was examined only to determine whether such questions arose from the Tribunal's final order and whether they warranted reference to the High Court for opinion.

Conclusion: The reference application was allowed and the questions were referred to the High Court for its considered opinion.

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