High Court reference under Customs law lies only from final appellate orders, not interim procedural orders.

A reference to the High Court under Section 130 of the Customs Act lies only from a final appellate order made under Section 129B on a question of law. An interim miscellaneous order that merely directed the appeal to be heard by another Bench, after holding that the Special Bench lacked jurisdiction, did not finally dispose of the appeal and therefore fell outside Section 129B. On that basis, no reference was maintainable from the procedural order, and the reference application was rightly dismissed.

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Issues: Whether a reference to the High Court lies from an interim miscellaneous order of the Tribunal, and whether such an order falls within the scope of Section 129B of the Customs Act for the purposes of Section 130.

Analysis: Section 130 permits reference only from an order under Section 129B on questions of law arising from a final appellate order. The impugned miscellaneous order merely held that the Special Bench lacked jurisdiction and directed that the appeal be heard by the West Regional Bench. It did not finally dispose of the appeal and was therefore not an order of the kind contemplated by Section 129B. The settled position, supported by the cited authorities, is that no reference lies against an interim order, and the same principle applies under the Customs Act because the statutory scheme is similar.

Conclusion: No reference lay to the High Court from the interim order, and the application was rightly dismissed.

Ratio Decidendi: A reference under Section 130 of the Customs Act lies only from a final order under Section 129B, and not from an interim or procedural order which does not finally dispose of the appeal.

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