Asok Kumar Ganguly, J. - (1.) This reference application under Section 130A of the Customs Act, 1962 [hereinafter called the said Act] has been filed by the Commissioner of Customs, Mumbai in respect of an order dated 21-6-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Regional Bench, Calcutta [hereinafter called as CEGAT], In the said application, 8 (eight) question were framed.
(2.) The said application came up for hearing before a Division Bench of this Court and the said Division Bench, by an order dated 17-4-2001, after hearing the learned Counsels appearing for the parties, directed the Tribunal to refer to only one question for the opinion of this Court.
(3.) The question which was referred to by the Division Bench is as follows : "Whether the drawback is allowable more particularly in terms of Rule 13(2)(iv) of the Drawback Rules, 1995 wherein the exporters were required to submit a valid insurance certificate along with the drawback claim. A perusal of the drawback application submitted by the claimants show that the Insurance Certificate was invalid and has been cancelled by the Insurance Company before the exports were effected?";