In Brief
The Commissioner of Customs, Goa sought to recover unpaid customs duty from Adani Exports regarding import transactions using allegedly invalid advance licences. The High Court dismissed the Commissioner's application for reference under Section 130A of the Customs Act without calling for a statement from the Tribunal. The Supreme Court held that while Section 130A(4) does not expressly mandate such a call in every case, this raises a question of law requiring clarification by a larger Bench. The Court set aside the High Court's order and remitted the matter for fresh examination before a Constitution Bench to authoritatively interpret the statutory provision.
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