The Customs Act,1962 130BChapter XV · Appeals
Section 130B · Power of High Court or Supreme Court to require statement to be amended
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1130B. Power of High Court or Supreme Court to require statement to be amended.--If the
High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient
to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate
Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that
behalf.
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