Page 131 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] COMMISSIONER OF CUS. & C.E., GOA v. ADANI EXPORTS LTD. 521

2020 (372) E.L.T. 521 (S.C.)
IN THE SUPREME COURT OF INDIA
Rohinton Fali Nariman, S. Ravindra Bhat and V. Ramasubramanian, JJ.
COMMISSIONER OF CUS. & C.E., GOA
Versus
ADANI EXPORTS LTD.
Civil Appeal No. 6021 of 2009 and C.A. Nos. 6072-6073 of 2009,
1
decided on 11-2-2020
Reference to High Court under Section 130A of Customs Act, 1962 -
Not mandatory for High Court to first call for a reference from the Tribunal
before deciding the Reference application under Section 130A(4) ibid, High
Court has a discretion either to call for a reference from Tribunal or not be-
cause sub-section (4) of Section 130A ibid, opens with the word “if”. [2002
(146) E.L.T. 27 (S.C.) overruled]. [paras 2, 3]
Appeals disposed of

CASE CITED
Commissioner v. Central Manufacturing Tech. Institute — 2002 (146) E.L.T. 27 (S.C.)
— Overruled ............................................................................................................................. [Paras 2, 3]
REPRESENTED BY : S/Shri K. Radhakrishnan, Arijit Prasad, Sr. Advo-
cates, B. Krishna Prasad, AOR and Ms. Shirin
Khajuria, Advocate, for the Appellant.
S/Shri Tarun Gulati, Sr. Advocate, Mrs. Bina Gupta,
AOR, Ejaz Maqbool, Ms. Tanya Shree, Muhammad
Isa M. Hakim, Ms. Aishwarya Sarkar, Kumar Visa-
laksh and Udit Jain, Advocates, for the Respondent.
[Judgment per : R.F. Nariman, J.]. - Having heard Mr. K. Radhakrish-
nan, Learned Senior Counsel appearing on behalf of the Revenue for sometime
and after perusing the reference order to a Larger Bench dated 14-3-2018 [2018
(360) E.L.T. 193 (S.C.)], 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 eighty days of the date
upon which he is served with notice of an order under section 129B passed
before the 1st day of July, 2003 (not being an order relating, among other
things, to the determination of any question having a relation to the rate of
duty of customs or to the value of goods for purposes of assessment), by
application in the prescribed form, accompanied, where the application is
made by the other party, by a fee of two hundred rupees, apply to the High
Court to direct the Appellate Tribunal to refer to the High Court any ques-
tion of law arising from such order of the Tribunal.”
(4) If, on an application made under sub-section (1), the High Court di-
rects the Appellate Tribunal to refer the question of law raised in the appli-
cation, the Appellate Tribunal shall, within one hundred and twenty days
of the receipt of such direction, draw up a statement of the case and refer it
to the High Court.”
________________________________________________________________________
1 On appeal from 2006 (198) E.L.T. 335 (Bom.), See also 2018 (360) E.L.T. 193 (S.C.).
EXCISE LAW TIMES  15th May 2020  131