KAMAL SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE above application for reference arises out of Tribunal's Final order No 1159 -61/99 -NB(DB) dated 16 -12 -99.

(2.) WE note that under the proviso to Section 130 of the Customs Act, a Reference application can be filed before the Tribunal only in respect of orders under Section 129B passed before the first day of July, 1999. The cut off date of 1 -7 -99 was inserted in Section 130 by Section 111 of the Finance Act, 1999. The final order in the present case has been passed after that date and hence no reference lies to the Tribunal. In such cases, Reference Application lies to the High Court under Section 130 -A.

(3.) WE therefore, reject the Reference application as not maintainable. Registry is directed to return the papers to the appellants for presentation before the proper forum.