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TMI Blog2011 (7) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... telligence [for short "the DRI"] searched the premises of the appellants on the basis of information gathered by it to the effect that large quantity of about 132 bricks of silver had been smuggled through sea route and diverted to Jalgaon. During the aforesaid search the DRI seized silver in Choursa form weighing 1913.256 kgs. Pursuant to the same, a show-cause notice was issued to the appellants dated 07.08.1993 to which they submitted their replies. The adjudicating authority took up the matter for consideration and by its order dated 30.08.1994 discharged the show-cause notices holding that the evidence collected were not convincing enough to hold the allegations as proved. The Central Board of Excise and Customs, New Delhi exercising powers under Section 129D of the Customs Act directed the collector to apply to the Tribunal for determination of the issues specified in the review order, consequent upon which, the Tribunal was approached. The Tribunal by its order dated 19th March, 1996 allowed the appeals by setting aside the impugned order and ordered for confiscation of the seized silver absolutely. The Tribunal further held that Mr. Ishwarlal Lalwani and M/s. Rajmal Lakhich ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e & Gold (Control) Appellate Tribunal?" 3. We accordingly direct the Tribunal to refer the above question to this court for opinion under Section 130(3) of the Customs Act, 1962. Rule is made absolute in the above terms." 5. It is thus established from the aforesaid order passed by the High Court that only one question of law was found to have arisen from the order of the Tribunal dated 26.09.1996 which required consideration at the hands of the High Court. The prayer before the High Court was also to refer the other questions but the High Court felt that only the reframed question to the aforesaid effect only is a question of law arising from the order of the Tribunal, which was accordingly directed to be referred. Consequent upon the said order the Tribunal prepared the statement of case and referred the aforesaid question for the consideration of the High Court for its opinion under Section 130(3) of the Customs Act, 1962. Subsequent to the receipt of the aforesaid statement of case from the Tribunal the assessee took out a motion to the minutes of the order dated 17th March, 1999 passed by the High Court and sought modification of the order which subsequently ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 111 (d) of the Customs Act, whereas rest of the silver weighing 194.250 kgs. was confiscated under sub-Section (2) of Section 120 of the Customs Act and, therefore, law applicable being different, the two types of silver stood apart from each other. It was also submitted by him that the two types of silver being in issue and only one of it having been referred there is no question of reframing or recasting the question of law as suggested by the counsel appearing for the appellant as the other quantity of silver weighing 1713.807 kgs. involves and revolves around a completely different law, namely, Section 111(d) and, therefore, cannot be held to be permissible to be raised on the same question as that of silver weighing 194.250 kgs. 8. In the light of the aforesaid submissions of the counsel appearing for the parties we have considered the records. It is disclosed from the records that the Tribunal by its order dated 29.09.1996 directed for confiscation of silver weighing 194.250 kgs. which was locally purchased from M/s. Dilipkumar Hirachand & Sons, Jalgaon, whereas the Tribunal also directed for confiscation of another quantity of silver weighing 1713.807 kgs. as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. 12.In the present case, 11 questions were raised by the appellants before the Tribunal seeking for reference of the same as questions of law to the High Court by way of reference. The Tribunal rejected the said application seeking for reference holding that none of the said 11 questions could be referred to the High Court by way of reference. As against the aforesaid decision of the Tribunal, the High Court directed that only one question out of the said 11 questions, particularly, question No. 11 is a question of law which could be referred to the High Court for its opinion and not any other question. At that stage, the appellant-assessee had the remedy to approach this Court as against the aforesaid order by the High Court calling for just one question out of the 11 questions to be referred to the High Court. The aforesaid remedy which was available to the appellant at that stage was not resorted to and only one question was then referred for the consideration and answer by the High Court. While the aforesaid question of law which was referred to the High Court for its opinion was being considered and argued, effort was made by the appellant-assessee to get the scop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Mr. Soli Sorabjee, Sr. Advocate, also relied on Section 130B which is power of the High Court to require the statement to be amended. The said Section provides that 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 to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf. 18.We have considered the said submission also of the counsel appearing for the appellant and are of the opinion that the said provision is not applicable to the present case for the said Section 130B is applicable only for the purpose of amendment of the statement of the case. It has no relevance so far as the issue with regard to redrafting or reframing of a question of law is concerned. 19.Therefore, we are of the considered opinion that the High Court was justified in refusing to expand the scope of the reference so as to include the silver weighing 1713.807 kgs. which was confiscated under Section 111(d) while hearing the reference with regard to silver weighing 194.250 kg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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