https://www.taxtmi.com/caselaws?id=83127 The Tribunal held that the reference application under Section 130 of the Customs Act, 1962 was not maintainable as the order was issued by the Special Bench, necessitating an appeal to the Supreme Court. The Tribunal emphasized the distinction in appellate jurisdiction based on the bench that passed the order, citing a Supreme Court decision to support its decision. Consequently, the Tribunal rejected the reference application, advising the applicant to pursue the statutory right of appeal to the Supreme Court if dissatisfied with the order. en-us Thu, 31 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83127 The Tribunal held that the reference application under Section 130 of the Customs Act, 1962 was not maintainable as the order was issued by the Special Bench, necessitating an appeal to the Supreme Court. The Tribunal emphasized the distinction in appellate jurisdiction based on the bench that passed the order, citing a Supreme Court decision to support its decision. Consequently, the Tribunal rejected the reference application, advising the applicant to pursue the statutory right of appeal to the Supreme Court if dissatisfied with the order. Case-Laws Customs Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83127