COMMNR. OF CUSTOMS AND CENTRAL EXCISE,GOA vs M/S ADANI EXPORTS LTD. THROUGH ITS MANAGER — C.A. No. 6021/2009
Case under Section III. Status: DISPOSED.
CNR: SCIN010105892004
Filing Date
14-May-2004
Registration No
C.A. No. 6021/2009
Diary Number
10589/2004
Order Date
11-Feb-2020
Document Type
Judgement - of Main Case
Neutral Citation
2020 INSC 164
Disposal Type
Disposed Off
Data as of 24-Jun-2026
Acts & Sections
Petitioner(s)
COMMNR. OF CUSTOMS AND CENTRAL EXCISE,GOA
Adv. B. KRISHNA PRASAD
Respondent(s)
M/S ADANI EXPORTS LTD. THROUGH ITS MANAGER
Adv. EJAZ MAQBOOL
Hearing History
Judge: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN, HON'BLE MR. JUSTICE S. RAVINDRA BHAT and HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN
Next Week / Week Commencing / C.O.Week
Fixed Date by Court
Fixed Date by Court
Fixed Date by Court
Fixed Date by Court
| Date | Purpose |
|---|---|
| 11-Feb-2020 | Next Week / Week Commencing / C.O.Week |
| 14-Mar-2018 | Fixed Date by Court |
| 13-Mar-2018 | Fixed Date by Court |
| 30-Aug-2017 | Fixed Date by Court |
| 29-Aug-2017 | Fixed Date by Court |
Orders
The Supreme Court held that Section 130A(4) of the Customs Act does not mandatorily require the High Court to call for a statement from the Appellate Tribunal before deciding reference applications; the High Court has discretion based on case facts. The Court overruled the prior Commissioner of Customs, Bangalore precedent that imposed such a mandatory requirement, interpreting the word "if" in the statute as conferring discretionary rather than mandatory power on the High Court. This case analysis is maintained by casestatus.in based on publicly available court records.
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