Commissioner of Customs, Bangalore v. High Court: Section 130A Discretion

In the case of Commissioner of Customs, Bangalore v. High Court, the issue of discretion under Section 130A of Customs law came to light. The judgement clarified the High Court’s authority to determine questions of law arising from Customs orders. This ruling provides insights into how the High Court can now exercise its discretion in handling such matters.

Analysis

Section 130A (1) & (4) allows the Commissioner of Customs or another party to apply to the High Court within the prescribed period to direct the Appellate Tribunal to refer any question of law arising from an order to the High Court.
The application must be made in the prescribed form.
If the application meets the requirements, the High Court may direct the Appellate Tribunal to refer the question of law to the High Court.
The High Court has discretion on whether to take a specific action based on the facts of each case.
This discretion is evident from the use of the word ‘if’ in sub-section (4) of the judgement.
The decision to act or not to act is left to the discretion of the High Court.
Section 130A does not mandatorily require the High Court to call for a statement from the Tribunal before deciding on an application.
The language of Section 130A does not impose a strict obligation on the High Court in this regard.
The High Court has discretion in how it processes applications under Section 130A.

Also Read: Legal Analysis of Property Occupation in Insolvency Resolution