16.05 Reference to Supreme Court in Certain Cases :

In terms of Section 130A of the Customs Act and corresponding provisions in the Central Excises & Salt Act, 1944 and the Gold (Control) Act, 1968) the Tribunal may draw up a Statement of Case and refer a question or questions of law to the Supreme Court on a Reference Application made under Section 130 of the Customs Act (and corresponding provisions of the other two Acts), if it is of the opinion that there is a conflict of decisions of High Courts in respect of a particular question of law arising in the reference application. The Bench will in such a case refer the question(s) of law to the Supreme Court through the President of the Tribunal the Supreme Court has powers corresponding to those of a High Court under the provisions of Section 130B of the Customs Act (and the corresponding provisions of other Acts) to direct the Tribunal to amend or alter the Statement of the Case.

16.08 The procedure to be followed for making a reference to the Supreme Court will be on the some general lines as for making a reference to a High Court.

16.09 In this Chapter and in Chapters 3 and 9, the procedure to be generally followed for dealing with reference applications and making references to the Supreme Court or to a High Court has been described. However it should be noted that the Supreme Court and different High Courts have made their own rules laying down the procedure for submission of the Statement of Case to them according to their requirements. Therefore, each Bench of the Tribunal referring any question. If law arising out of its order has to draw up the Statement of Case and submit it along with the Annexures, conforming to the procedure laid down by the Supreme Court or the particular High Court to which the case is being referred. The Registry also has to take into account the details of the procedure laid down by the particular Court and see that it is followed. The Procedures described by the Supreme Court and some of the High Courts, as available in the Tribunal are at Appendix-44.