1994 (3) TMI 214

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..... ppeared and reiterated the contentions made in the reference application. He pleaded that the questions of law are involved as there is no direct valuation issue and as such the reference application is maintainable. In support of his argument, he cited of the Tribunal in the case of Collector of Central Excise, Madras v. Chennai Bottling Company, Madras reporting in 1985 (19) E.L.T. 129 (Tribunal). He pleaded for making reference of the questions of law as proposed by the applicant. 2. Mrs. C.G. Lal, learned Senior Departmental Representative who has appeared on behalf of the respondent stated that no question of law is involved. A right to file a reference application or appeal is being given by the statute. In the present matter the st .....

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..... ing that even the jewelleries were of Nepalese origin but such goods of Nepalese origin could not be imported without payment of duty whereas from a conjoint reading of the show cause notice and order-in-original passed by the Additional Collector of Customs it is clear that the goods were confiscated as those were of third country origin and not of Nepalese origin? (v) Whether the Tribunal was correct in law by not following the decisions of Madras High Court reported in 1987 (32) E.L.T. 640 (M.K.S. Abubackar v. Secy. to Govt. of India), 1989 (42) E.L.T. 541 (S.M.A. Siddique v. Govt. of India). The decision of Delhi High Court reported in 1987 (30) E.L.T. 900 (S.K. Sinha v. S.K. Shingal and Anr.) and 1987 (32) E.L.T. 511 (Jewel of India .....

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..... sclosed in the show cause notice and not considered by the Additional Collector in his order?" In the matter before us, we have to give a finding whether the reference application is maintainable or not. For ascertaining the same, the reproduction of the provision of law is very essential. Accordingly, we reproduce the Section 130E of the Customs Act, 1962 : * * * * * * * * * A perusal of Section 130E shows that where the order has been passed by the Regional Bench or the points of law are there, the reference application lies to the High Court and where the order has been passed by the Special Bench, the statutory appeal lies to the Honourable Supreme Court. We would like to observe that where the order has b .....

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