Section 130B
Power of High Court or Supreme Court to require statement to be amended.
About this Act
An Act to consolidate and amend the law relating to Customs.
1130B. Power of High Court or Supreme Court to require statement to be amended.--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.
Notes
1. 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.