Custom Act, 1962
130B.
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.