Section 130B: Power of High Court or Supreme Court to require statement to be amended
The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962
If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.
1. Subs. by Act 27 of 1999, s. 112, for section 130A (w.e.f. 11-5-1999).
2. Subs. by Act 25 of 2014, s. 78, for ―Commissioner of Customs‖ (w.e.f. 6-8-2014).
3. Subs. by Act 32 of 2003, s. 121, for ―on or after the 1st day of July, 1999‖ (w.e.f. 14-5-2003).
4. Ins. by Act 33 of 2009, s. 88 (w.e.f. 1-7-1999).
5. Section 130B to be omitted by Act 49 of 2005, s. 30 (28-12-2005). This amendment has been struck down by the Supreme Court’s order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
