https://www.taxtmi.com/caselaws?id=73233 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. en-us Sun, 26 Feb 1984 00:00:00 +0530 Mon, 30 May 2011 15:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73233 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. Case-Laws Customs Sun, 26 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73233