Commr. Of Cus. vs Central Manufacturing Tech. Institute

The Supreme Court addressed whether a High Court can dismiss an application for a reference of a question of law by expressing views on the merits of the underlying Tribunal order. The Court held that the High Court erred in dismissing the application based on merits rather than following the prescribed legal procedure for determining the existence of a question of law. Consequently, the order was set aside and the matter was remitted to the High Court for fresh examination.