Customs Act, 1962 — Chapter XV: Appeals
130A. Application to High Court
Where, on an application made in relation to any matter under this Act, the Appellate Tribunal refuses to state a case which it is required to state (in respect of orders to which section 130 does not apply), the applicant may, within 180 days of the refusal, apply to the High Court, which may, if it is not satisfied with the correctness of the Tribunal’s decision, require the Tribunal to state the case and refer it, and on receipt of such requisition the Tribunal shall state and refer the case accordingly.
