Section 4
Subs. by Act 32 of 2003, s. 121, for “on or after the 1st day of July, 1999” (w.e.f. 14-5-2003).
4. Subs. by Act 32 of 2003, s. 121, for “on or after the 1st day of July, 1999” (w.e.f. 14-5-2003).
(2) The 1 [Principal Commissioner of Customs or Commissioner of Customs] or the other party applying to the High Court under sub-section (1) shall clearly state the question of law which he seeks to be referred to the High Court and shall also specify the paragraph in the order of the Appellate Tribunal relevant to the question sought to be referred.
(3) On receipt of notice that an application has been made under sub-section (1), the person against whom such application has been made, may, notwithstanding that he may not have filed such application, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-section (1).
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