Customs Act, 1962 › Chapter XV — Appeals and Revision

Section 130C. Case before High Court to be heard by not less than two judges

Customs Act, 1962

Bare Act

Case before High Court to beheard by not less than two judges. —

(1) When any case has been referred to the High Court under section 130 or section 130A it shall be heardby a Bench of not less than two judges of the High Court and shall be decidedin accordance with the opinion of such judges or of the majority, if any, ofsuch judges.

(2) Where there is no such majority, the judges shall state the point oflaw upon which they differ and the case shall then be heard upon that pointonly by one or more of the other judges of the High Court, and such point shallbe decided according to the opinion of the majority of the judges who haveheard the case including those who first heard it.