130. Statement of case to High Court.
The Collector of Customs or the other party may, within sixty days of the date upon which he is served with notice of an order under section 129B (not 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 such form as may be specified by rule made in behalf, accompanied, where the application is made by the other part by a fee of two hundred rupees, require the Appellate Tribunal refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such, application, draw up a statement of the case and refer it to the High Court: Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days.
On receipt of notice that an application has been made under sub- section (1), the person against whom such application has be made, may, notwithstanding that he may not have filed such an application, file, within forty- five days of the receipt of the notice, a memo- randum of cross- objections verified in such manner as may be specified by rules made in this behalf against any part of the order in relation to which an application for reference has been made and such memo- randum shall be disposed of by the Appellate Tribunal as if it were an application presented within the time specified in sub- section (1).
If, on an application made under sub- section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the Collector of Customs, or, as the case may be, the other party may, within six months from the date on which he is served with notice of such refusal, apply to the High Court and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal. to state the case and to refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly.
Where in' the exercise of its powers under sub- section (3), the Appellate Tribunal refuses to state a case which it has, been required by an applicant to state, the applicant may, within thirty days from the date on which he receives notice of such refusal, withdraw his application and, if he does so, the fee, if any, paid by him shall be refunded.
Statement of case to Supreme Court in certain cases. 130A. Statement of case to Supreme Court in certain cases. If, on an application made under section 130, the Appellate Tribunal is ofopinion
Power of High Court or Supreme Court to require statement to be amend- ed. 130B. Power of High Court or Supreme Court to require statementto be amended. If the High Court or the Supreme C
Case before High Court to be heard by not less than two judges. 130C. Case before High Court to be heard by not less than twojudges. (1) When any case has been referred to the High Court undersect
Decision of High Court or Supreme Court on the case stated. 130D. Decision of High Court or Supreme Court on the case stated. (1) The High Court or the Supreme Court hearing any such case shalld
Hearing before Supreme Court. 130F. Hearing before Supreme Court. (1) The provisions of theCode of Civil Procedure, 1908 , relating to appeals to the SupremeCourt shall, so far as may be