Customs Act, 1962: s.130A (1) and (4) – High Court is not mandatorily obligated to call for a statement from the Tribunal in every case before deciding application under s.130A – A reading of s.130A (1) and (4) makes it clear that if the Commissioner of Customs or other party within the prescribed period of limitation applies in the prescribed form to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal, the High Court may do so – Thus, High Court has a discretion on the facts of each case either to do so or not to do so.
Disposing of the appeals, the Court
HELD: The High Court is not mandatorily required to call for a statement from the Tribunal in every case, where a reference is made. This is so because of the language of Sub-Section 4 which opens with an ‘if’. 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 limitation applies in the prescribed form to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal, the High Court may do so. What is clear on a reading of sub-section (4) is that the High Court has a discretion on the facts of each case either to do so or not to do so. This becomes absolutely plain from the first word in sub-section (4), namely, “if”. There is nothing in the language of Section 130A which first mandatorily obliges the High Court to call for a statement from the Tribunal before deciding any such application. [Paras 2, 3] [889 E-H; 890-A]
Commissioner of Customs, Bangalore v. Central
Manufacturing Tech. Institute 2002 (146) ELT 27 – overruled.
As published in the Supreme Court Reports, Supreme Court of India. Text from the Indian Supreme Court Judgments open data set (Dattam Labs), CC BY 4.0.
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