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 numberice of an order under section 129B passed before the 1st day of July, 2003 number 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, Signature Not Verified by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to Digitally signed by SUSHMA KUMARI BAJAJ the High Court any question of law arising from Date 2020.02.18 164312 IST Reason such order of the Tribunal.
If, on an application made under sub Section 1 , the High Court directs the Appellate Tribunal to refer the question of law raised in the application, 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.
Mr. K. Radhakrishnan referred to an order of 2 learned Judges of this Court in Commissioner of Customs, Bangalore Central Manufacturing Tech.
Institute reported in 2002 ELT 27 which reads as under Leave granted.
