High Court reference under Customs Act was unavailable against a mere retransfer order outside Section 129B.

A reference to the High Court under Section 130 of the Customs Act lies only from an order passed under Section 129B. An order merely directing retransfer of the papers to the Government under Section 131B(2), on the view that the proceedings were not required to be transferred to the Tribunal, does not confirm, modify, annul, or remand the appealed order after setting it aside. As it falls outside Section 129B, no reference application was maintainable against that retransfer order.

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Issues: Whether an application for reference to the High Court was maintainable under Section 130 of the Customs Act in respect of the Tribunal's order directing retransfer of the proceedings to the Government under Section 131B(2) of the Customs Act.

Analysis: The Tribunal held that a reference under Section 130 lies only from an order passed under Section 129B of the Customs Act. The impugned order merely directed retransfer of the papers to the Government on the view that the proceedings had not been required to be transferred to the Tribunal under Section 131B(2). Such an order did not confirm, modify or annul the order appealed against, nor did it remand the matter to the original adjudicating authority after setting aside the order under appeal. It therefore fell outside the scope of Section 129B.

Conclusion: No reference application under Section 130 of the Customs Act lay against the order dated 6-8-1984, and the application was not maintainable.

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