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TMI Blog2020 (2) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to call for a statement from the Tribunal in every case, where a reference is made. This is so because of the language of Sub-Section 4 which opens with an if . A reading of Section 130A (1) (4) would make it clear that if the Commissioner of Customs or other party within the prescribed period of limitation applies in the prescribed form to the High Court to direct the Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F. Nariman, J. 1) Having heard Mr. K. Radhakrishnan, learned Senior Counsel appearing on behalf of the Revenue for sometime and after perusing the reference order to a larger Bench dated 14.03.2018, it is first necessary to set out Section 130A(1) (4) of the Customs Act. 130A. Application to High Court.- (1) The Commissioner of Customs or the other party may, within one hundred and eig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hundred and twenty days of the receipt of such direction, draw up a statement of the case and refer it to the High Court. 2) Mr. K. Radhakrishnan referred to an order of 2 learned Judges of this Court in Commissioner of Customs, Bangalore v. Central Manufacturing Tech. Institute reported in 2002 (146) ELT 27 which reads as under: 1. Leave granted. The High Court rejected an applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement from the Tribunal in every case, where a reference is made. We say so because of the language of Sub-Section 4 which opens with an if . 3) A reading of Section 130A (1) (4) would make it clear that if the Commissioner of Customs or other party within the prescribed period of limitation applies in the prescribed form to the High Court to direct the Appellate Tribunal to refer to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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