2000 (7) TMI 558 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi states that a Reference application can only be filed before the Tribunal for orders under Section 129B passed before July 1, 1999. The final order in this case was passed after that date, so no reference lies to the Tribunal. The Reference Application should be made to the High Court under Section 130-A. The Tribunal rejected the Reference application as not maintainable and directed the registry to return the papers to the appellants for presentation before the proper forum.