Supreme Court Overrules Precedent on High Court's Discretion Under Section 130A Customs Act — High Court Not Mandatorily Required to Call for Statement from Tribunal Before Deciding Reference Application. The Court held that the word 'if' in Section 130A(4) confers discretion, not a mandatory obligation.
11 Feb 2020The case arose from a reference order to a larger Bench concerning the interpretation of Section 130A(1) and (4) of the Customs Act, 1962. The Revenue...
