1984 (2) TMI 239

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....e Customs Act [the section is incorrectly mentioned as 131(1) in the application] is by the Collector of Customs, New Delhi, the respondent in the appeal, for making a reference to the Hon'ble High Court, Delhi of a question of law said to arise out of the order of this Tribunal dated 6-8-1984 in the appeal. 2. The appeal itself had been received on transfer from the Government before whom....

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....e Government for disposal. 3. The Applicant Collector has prayed for a reference to the High Court of the question of law suggested by him to the effect that the Tribunal was not right in ordering the retransfer since the redemption fine was more than Rs. 10,000/- though the penalty was less than Rs. 10,000/-. 4. But Sri C.L. Beri, Advocate for the respondents in this application r....

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...., OSD representing the department. 5. As Sri Beri points out a reference could be made under Section 130 of the Customs Act to the concerned High Court if the question of law to be referred to the High Court arises out of an order passed under Section 129B. The order now under consideration had merely directed retransfer of the papers to the Government on the basis that under Section 131B(....