COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, GOA versus M/S ADANI EXPORTS LTD.

COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, GOA versus M/S ADANI EXPORTS LTD.

Section 130A(4) of the Customs Act does not mandatorily require the High Court to call for a statement from the Appellate Tribunal; the High Court has discretion on the facts of each case whether to direct such a reference.

Parties
Appellant: Commissioner of Customs and Central Excise, Goa; Respondent: M/s Adani Exports Ltd.
Jurisdiction
India
Judgment Date
11 February 2020
Procedural Posture
Civil Appeal / Appeal Disposed
Outcome
Appeals disposed of
Legal Topics
Section 130 a, Reference by High Court to Appellate Tribunal, Discretion to Call for Statement
Customs Law Statutory Interpretation Section 130 a Reference by High Court to Appellate Tribunal Discretion to Call for Statement

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Parties

Commissioner of Customs and Central Excise, Goa

Appellant

M/s Adani Exports Ltd.

Respondent

Procedural Posture

Civil Appeal / Appeal Disposed

Legal Issues

  1. 1 Whether the High Court is mandatorily obligated to call for a statement from the Appellate Tribunal under Section 130A(4) when an application is made under Section 130A(1)

Ratio Decidendi

Section 130A(4) of the Customs Act does not mandatorily require the High Court to call for a statement from the Appellate Tribunal; the High Court has discretion on the facts of each case whether to direct such a reference.

Court Disposition

Appeals disposed of

Orders

  • Judgment in Commissioner of Customs, Bangalore v. Central Manufacturing Tech. Institute 2002 (146) ELT 27 is overruled.
  • The question is answered that the High Court is not mandatorily required to call for a statement under s.130A(4).