Supreme Court · 2020 INSC 164 · Decided 11 February 2020
Commissioner of Customs and Central Excise, Goa v. M/S Adani Exports LTD.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 164 · [2020] 3 S.C.R. 887
- Case number
- CIVIL APPEAL No. 6021/2009
- Decided
- 11 February 2020
- Bench
- R.F. NARIMAN, S. RAVINDRA BHAT, V. RAMASUBRAMANIAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130A(1)
Headnote
Customs Act, 1962: s.130A (1) and (4) - High Court is not mandatorily obligated to call for a statement from the Tribunal in every case before deciding application under s.130A - A reading of s.130A (1) and (4) makes it clear that if the Commissioner of Customs the prescribed period of limitation applies in the prescribed form to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal, the High Court may do so - Thus, High Court has a discretion on the facts of
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