- (1.) The Court : This is an application under sub-section (1) of Section 130A of the Customs Act, 1962 for directing the Tribunal to refer to this High Court the following questions of law. "(i) Whether in the facts and circumstances admittedly notices to Show Cause both under the Customs Act as well as under Gold (Control) Act, 1968 was issued directing the applicant to Show cause before the Collector of Customs (Preventive), Indo Nepal Border at Patna but in fact the case was adjudicated by the learned Additional Collector of Customs, Mazaffarpur without compliance of the provisions of the said show cause notices. (ii) Whether in the facts and circumstances of the case without furnishing copies of the documents relied upon by the departmental authorities can adjudicate any case which violates the principles of natural justice. (iii) Whether in the facts and circumstances of the case two cases on the self same day can confiscate the goods under Customs Act, 1962 as well as under Gold (Control) Act, 1968 without recording any reasons can decide the case in the facts and circumstances of the case."
(2.) By the order of the Customs, Excise and Service Tax Appellate Tribunal, Eastern Bench, Calcutta in Appeal CC (T) CAL 237 of 1981 arising out of adjudication order No. 44/Cus./79, dated December 27, 1979 passed by the Additional Collector of Customs, Mazaffarpur, the Tribunal by its order No. 507/Kol/2093 [2003 (159) E.L.T 1112 (T)] dismissed the appeal filed by the appellant therein being the petitioner-applicant before us.
(3.) It is contended before us that the questions raised in the application, extracted supra, arise for consideration and the said Tribunal be directed to refer the same for the opinion of this Court.;