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PROCEDURE FOR FORWARDING STATEMENTS OF CASES IN REFERENCE APPLICATIONS TO THE HIGH COURT/SUPREME COURT.
16.01
The relevant provisions for dealing with reference applications and referring a question or questions of law to the High Court are (a) Section 130 of the Customs Act, (b) Section 35G of the Central Excise Act, and (c) Section 82B of the Gold (Control) Act. Some further provisions relating to the drawing up of a Statement of Case and referring a question or questions of law to the High Court are as follows :-
  1. The Tribunal has to refer the question(s) of law along with the Statement of Case drawn up to the High Court concerned within 120 days of the receipt of the reference application. For this purpose, on the analogy of decisions under the Income Tax Act, the "High Court concerned" is the High Court within whose jurisdiction the authority passing the original order is situated.
  2. If the Tribunal refuses to make a reference, the applicant may, within six months of communication of such refusal, apply to the High Court for directing the Tribunal to refer the question(s) of law to that High Court. The High Court may, if it deems fit, direct the Tribunal to draw up a Statement of the Case and refer the question(s) of law to it. Thereupon the Tribunal shall draw up the Statement of Case and refer the question(s) of law to that High Court.
  3. The High Court has the Power to get the Statement of Case amended or altered by referring it back to the Appellate Tribunal (Section 130B of the Customs Act and the corresponding provisons of the other Acts).

16.02 On a application by a party for making a reference in terms of any of the above provisions action should be taken to scrutinize the reference application as set out in Chapter 3. The guidelines for fixing reference applications for hearing are contained in Chanter 9.

16.03 If the Bench decides that a reference should be made, the Bench will draft a Statement of Case, which will be circulated to the parties. A further hearing (Appendix 40) will be fixed at which the draft Statement of Case will be finalised.

16.04 The next step will be to compile the papers and send the reference to the High Court. At this stage the party making the reference application will be required to file certified copies of the documents which are to be annexed to the Statement of the Case. It is the duty of the Bench Clerk to check whether the requisite number of the certified copies of the annexures are available or not. If not, he should bring this to the notice of the Bench which will fix the final date for filing the certified copies. If he fails to do so, the Statement may be forwarded without those annexures.