In Brief
A customs dispute raised the question of whether High Courts must always demand a statement of case from the Appellate Tribunal before deciding applications to refer questions of law under the Customs Act. The Supreme Court held that High Courts possess discretion—not a mandatory obligation—to call for such statements. The decision overruled a prior precedent that had imposed a mandatory requirement. The Court based its reasoning on the conditional language ('if') in Section 130A(4), indicating the High Court's discretionary power rather than a strict procedural requirement.">
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