https://www.taxtmi.com/caselaws?id=81337 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. en-us Mon, 13 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81337 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. Case-Laws Customs Mon, 13 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81337