RAM ABATAR SONAR Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) The Court : This is an application under sub-section (1) of Section 130A of the Customs Act, 1962 for directing the Tribunal to refer to this High Court the following questions of law.

(2.) By the order of the Customs, Excise and Service Tax Appellate Tribunal, Eastern Bench, Calcutta in Appeal CC (T) CAL 237 of 1981 arising out of adjudication order No. 44/Cus./79, dated December 27, 1979 passed by the Additional Collector of Customs, Mazaffarpur, the Tribunal by its order No. 507/Kol/2093 [2003 (159) E.L.T 1112 (T)] dismissed the appeal filed by the appellant therein being the petitioner-applicant before us.

(3.) It is contended before us that the questions raised in the application, extracted supra, arise for consideration and the said Tribunal be directed to refer the same for the opinion of this Court.