Supreme Court of India · 2020-02-11
COMMNR. OF CUSTOMS AND CENTRAL EXCISE,GOA vs M/S ADANI EXPORTS LTD. THROUGH ITS MANAGER
- Citation / case number
- SC 2004/10589
- Court
- Supreme Court of India
- Petitioner
- COMMNR. OF CUSTOMS AND CENTRAL EXCISE,GOA
- Respondent
- M/S ADANI EXPORTS LTD. THROUGH ITS MANAGER
- Author
- HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
- Bench
- HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN, HON'BLE MR. JUSTICE S. RAVINDRA BHAT, HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN
Judgment text excerpt
The Supreme Court held that under Section 130A(1) and (4) of the Customs Act, the High Court has discretion to direct the Appellate Tribunal to refer questions of law, and is not mandatorily required to call for a statement from the Tribunal in every case. The Court overruled the previous judgment in Commissioner of Customs, Bangalore v. Central Manufacturing Tech. Institute, which incorrectly stated that the High Court must always call for a statement. The appeals were disposed of accordingly.