COMMISSIONER OF CUSTOMS Vs. MOTISONS INTERNATIONAL

JUDGEMENT

(1.) This Original Petition has been filed by the Commissioner of Customs to require the Appellate Tribunal to refer the question as to whether the Assistant Commissioner of Customs (Review Cell) is entitled to file a reference application under Section 130(1) of the Customs Act, 1962. Request for reference was made by the Assistant Commissioner of Customs (Review Cell) before the Tribunal by invoking the powers under Section 130 of the Act against the final order of the Tribunal in Order No. 2213 to 2216/97 dated 13.8.1997.

(2.) Preliminary objection was raised by the respondent herein before the Tribunal regarding the maintainability of the reference application made by the Assistant Commissioner of Customs. Placing reliance on various decision rendered by the Tribunal in CCE v. Indian Oil Corporation (1985 (20) ELT 368), CCE v. Air Conditioning Corporation Ltd. (1994 (70) ELT 405), CEE v. Kehsarwani Zarda Bhandar (1995 (75) ELT 651), the Tribunal concluded that the Assistant Commissioner of Customs had no jurisdiction to make an application under Section 130 of the Act for referring the question of law to the High Court.

(3.) Section 130(A) of the Act specifically says that the Commissioner of Customs or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under Section 129B passed, by application in the prescribed form, accompanied, where the application is made by the other party by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal and subject to other provisions contained in the Section 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.