Cegat

On finalisation of the Statement of Case, the Head Clerk in the Bench Registry has to make necessary entries in Register No. CEGAT-22. He will then prepare an index after page numbering of the entire file in which process he will remove all the routine correspondence, noting etc. He will then check the enclosures to the Statement drawn by the Bench and number the same. When all the papers are ready the Head Clerk shall prepare a draft forwarding letter to the Registrar of the concerned High Court/Supreme Court as in the specimen at Appendix 41.

The covering letter is to be signed by either the Registrar or the Deputy Registrar (Judicial). The Head Clerk will then put up the file through the assistant Registrar to the Registrar or Deputy Registrar (Judicial), as may be directed. In the case of references to the Supreme Court, the Registrar shall submit the file to the President for his approval to forward the reference to the Supreme Court. On receipt of the approval of the appropriate authority (Registrar/Deputy Registrar(Judicial) or President, as the case may be) the covering letter will be clean typed and got signed. It will then be dispatch through the Central Registry. While sending the appeal file along with the reference application to the High Court/Supreme Court, the remaining folders will be retained in the Registry.

When the Tribunal refuses to state the case and/or refer the questions of law to the High Court, and the applicant desires to move the High Court for issuing a direction to the Tribunal, the applicant will have to obtain a certificate from the Tribunal to the effect that the reference application in question has not been withdrawn and that the fee of Rs.200/- paid by him has not been refunded. Another certificate for not noting the date of service of the order of refusal to refer the question of law to the High Court is also to be furnished therein. These certificates should be issued in the proformae in Appendix 42 and 43.
On receipt of the orders of the High Court under Section 130 of the Customs Act (and corresponding provisions of other Acts) such cases are to be entered in the register No. CEGAT-19 and put up with the relevant reference application and the appeal files before the Bench for orders whether the case is to be fixed for hearing for drafting the Statement of Case; it is to be fixed in the same manner as a reference application is fixed for hearing. Further action is to be taken as in the case of reference applications where the Tribunal agrees to make a reference.