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of <h1>Appellate Tribunal Clarifies Statement of Facts Submission Rules</h1> <h3>RAJ KUMAR JAISWAL Versus COMMISSIONER OF CUSTOMS (PREV.), WEST BENGAL</h3> The Appellate Tribunal clarified that the statement of facts could only be submitted as directed by the High Court and rejected the request for ... Reference to High Court - Power of Appellate Tribunal Issues:1. Enlargement of statement of facts in respect of Rajesh Kumar Jaiswal & Haider Ali.2. Contestation of reference made before the Hon'ble High Court.3. Submission of statement of facts to the Hon'ble High Court as per directions.Analysis:1. The issue before the Appellate Tribunal was the request for the enlargement of the statement of facts concerning Rajesh Kumar Jaiswal and Haider Ali. The representative for the Appellant argued that Rajesh Kumar Jaiswal was the owner of the seized metal scraps, not the applicant Raj Kumar Jaiswal. However, the Tribunal had already sent the statement in respect of Raj Kumar Jaiswal to the High Court as directed. The Tribunal clarified that the statement can only be submitted based on the High Court's directions, and there was no provision to enlarge it for other individuals as requested.2. The Judicial Member for the Respondent submitted that the statement regarding Raj Kumar Jaiswal had been sent to the High Court as per the High Court's directive. It was highlighted that only Raj Kumar Jaiswal had contested the reference made before the High Court, and neither Rajesh Kumar Jaiswal nor Haider Ali had filed any Miscellaneous Application before the Tribunal. Therefore, there was no basis to enlarge the statement for these individuals, and the Miscellaneous Application for enlargement was recommended for rejection.3. The Tribunal referred to Section 130A(4) which mandates that if the High Court directs the Appellate Tribunal to refer a question of law, the Tribunal must draw up a statement of the case and submit it to the High Court within the specified timeline. In this case, the High Court had directed the submission of the statement of facts concerning Raj Kumar Jaiswal, which had already been done by the Tribunal. The Tribunal emphasized that it lacked the authority to expand the statement of facts for other individuals not directed by the High Court. Consequently, the Tribunal deemed the application for enlargement as not maintainable and dismissed the Miscellaneous Application filed by Raj Kumar Jaiswal on 19th November, 2004.
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