In Brief
This case concerns the scope of the High Court's authority under Section 130A of the Customs Act when applications are made to refer questions of law from orders of the Appellate Tribunal. The Supreme Court held that the High Court is not mandatorily required to call for a statement from the Tribunal in every case. Rather, the High Court has discretion to decide, based on the facts of each case, whether to direct such a reference. The Court clarified that Section 130A grants the High Court discretionary power, not a mandatory obligation.
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