High Court reference of customs law questions requires a verified application, stated Tribunal facts, annexures, and prescribed filing formalities. An application under Section 130A of the Customs Act, 1962 seeks a High Court direction requiring the Appellate Tribunal to refer questions of law arising ... Summary
High Court reference of customs law questions requires a verified application, stated Tribunal facts, annexures, and prescribed filing formalities.
An application under Section 130A of the Customs Act, 1962 seeks a High Court direction requiring the Appellate Tribunal to refer questions of law arising from its order. Form C.A.-6 requires appeal and party details, Tribunal decision and service particulars, necessary admitted or found facts, stated questions of law, and supporting documents with English translations where needed. The application must be verified and duly signed, filed in quadruplicate, and accompanied by the prescribed fee through a crossed bank draft payable to the Registrar of the High Court.
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