2020 (2) TMI 1214

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.... FOR THE PETITIONERS : B. KRISHNA PRASAD FOR THE RESPONDENT : EJAZ MAQBOOL JUDGMENT R. F. Nariman, J. 1) Having heard Mr. K. Radhakrishnan, learned Senior Counsel appearing on behalf of the Revenue for sometime and after perusing the reference order to a larger Bench dated 14.03.2018, it is first necessary to set out Section 130A(1) & (4) of the Customs Act. "130A. Applicat....

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....Tribunal to refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such direction, draw up a statement of the case and refer it to the High Court." 2) Mr. K. Radhakrishnan referred to an order of 2 learned Judges of this Court in Commissioner of Customs, Bangalore v. Central Manufacturing Tech. Institute reported i....

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....thing in the text of Section 130A which implies that the High Court is mandatorily required to call for a statement from the Tribunal in every case, where a reference is made. We say so because of the language of Sub-Section 4 which opens with an 'if'. 3) A reading of Section 130A (1) & (4) would make it clear that if the Commissioner of Customs or other party within the prescribed period of li....