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of <h1>Customs Collector's Reference to High Court Rejected by Tribunal; Assessee Prevails</h1> <h3>COLLECTOR OF CUSTOMS, MADRAS Versus UNION CARBIDE INDIA LTD., CALCUTTA</h3> COLLECTOR OF CUSTOMS, MADRAS Versus UNION CARBIDE INDIA LTD., CALCUTTA - 1988 (38) E.L.T. 263 (A. P.) The High Court of Andhra Pradesh held that the Collector of Customs should not have sought reference to the High Court. The Tribunal should not have granted the reference. The two questions referred were about the sufficiency of the certificate of posting as evidence of despatch and the timely receipt of the appeal by the Collector (Appeals). The Tribunal accepted the assessee's evidence that the appeals were despatched on time, leading to a decision in favor of the assessee against the Revenue.
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