Custom Act, 1962
130C.
Case before High Court to be Heard by not Less than two Judges. –
(1)
When any case has been referred to the High Court under section 130 or section
130A,it shall be heard by a Bench of not less than two judges of the High Court
and shall be decided in accordance with the opinion of such judges or of the
majority, if any, of such judges.
(2)
Where there is no such majority, the judges shall state the point of law upon
which they differ and the case shall then be heard upon that point only by one
or more of the other judges of the High Court, and such point shall be decided
according to the opinion of the majority of the judges who have heard the case
including those who first heard it.