Section 30 in The Customs and Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982
30. Reference to Supreme Court in case of conflict in decisions of High Courts.
- Where, on an application for reference to a High Court, the Tribunal considers it expedient, on account of conflict in the decisions of High Courts in respect of any particular question of law, to make a reference direct to the Supreme Court, such reference shall inter alia set out concisely the decisions of the High Courts and the points of conflict in the decisions.
