https://www.taxtmi.com/caselaws?id=167440 The Tribunal dismissed the Collector of Customs' application seeking a reference to the High Court under Section 130 of the Customs Act. The Tribunal held that the order directing retransfer of papers to the Government did not fall under Section 129B, which is necessary for making a reference under Section 130. The Tribunal emphasized that an order under Section 129B must involve confirming, modifying, annulling the appealed order, or referring proceedings back to the original authority, none of which applied to the order for retransfer in this case. Thus, the application for reference was deemed not maintainable. en-us Tue, 26 Feb 1985 00:00:00 +0530 Sat, 20 Dec 2014 10:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167440 The Tribunal dismissed the Collector of Customs' application seeking a reference to the High Court under Section 130 of the Customs Act. The Tribunal held that the order directing retransfer of papers to the Government did not fall under Section 129B, which is necessary for making a reference under Section 130. The Tribunal emphasized that an order under Section 129B must involve confirming, modifying, annulling the appealed order, or referring proceedings back to the original authority, none of which applied to the order for retransfer in this case. Thus, the application for reference was deemed not maintainable. Case-Laws Customs Tue, 26 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167440