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    <title>2023 (1) TMI 1378 - GUJARAT HIGH COURT</title>
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    <description>The HC determined that the appeals filed under Section 130 of the Customs Act, 1962, were premature as the larger Bench of CESTAT had already addressed the reference on 8.8.2022. The court declined to entertain the petitions, directing that all issues be raised before the regular Division Bench, ensuring no prejudice to any party&#039;s rights.</description>
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      <description>The HC determined that the appeals filed under Section 130 of the Customs Act, 1962, were premature as the larger Bench of CESTAT had already addressed the reference on 8.8.2022. The court declined to entertain the petitions, directing that all issues be raised before the regular Division Bench, ensuring no prejudice to any party&#039;s rights.</description>
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