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

DISPOSED

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

Section III

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

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

View Full Judgment
casestatus.in Summary

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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