Custom Act, 1962
130D.
Decision of High Court or Supreme Court on the Case Stated. –
(1)
The High Court or the Supreme Court hearing any such case shall decide the
questions of law raised therein, and shall deliver its judgment thereon
containing the grounds on which such decision is founded and a copy of the
judgment shall be sent under the seal of the Court and the signature of the
Registrar to the Appellate Tribunal which shall pass such orders as are
necessary to dispose of the case in conformity with such judgment.
(2)
The costs of any reference to the High Court or the Supreme Court which shall
not include the fee for making the reference shall be in the discretion of the
Court.