1970 (5) TMI 59

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..... High Court has no power to remand the case to the Tribunal. The High Court has to answer the question referred. If the High Court was not satisfied with the statement of the case, the High Court could call for a supplementary statement of the case. On the question referred the correctness of the "approach" of the Judge (Revisions) was apparently not in issue; the court had merely to find whether o .....

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..... in question, if he can further establish that the goods were taken from India across the frontier to Nepal. We answer the question accordingly. In our opinion, the very basis upon which the Additional Judge (Revisions) disposed of the revision application was erroneous; it will now be open to consider, while disposing of the case in conformity with the judgment of this court, under section 11(6) w .....

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..... boundary within the territory of India before the goods crossed the customs frontier." In a case referred to the High Court, the High Court has no power to remand the case to the Tribunal. The High Court has to answer the question referred. If the High Court was not satisfied with the statement of the case, the High Court could call for a supplementary statement of the case. On the question ref .....

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