Law: Customs Act, 1969

Section: 196

Law: Sales Tax Act, 1990

Section: 33, 34

Customs Act (IV of 1969)---

----S. 196---Sales Tax Act (VII of 1990), Ss. 33 & 34---Reference--Maintainability---Necessary party---Signatures on Reference---Principle---Penalty imposed by authorities was set aside by Customs Appellate Tribunal on the ground that raw material after conversion into finished goods had already been exported--Respondent / taxpayer assailed the Reference on the plea that liability was against Company whereas Reference was filed against director of Company---Respondent / taxpayer also raised objection against Reference which was not even signed by Collector Customs---Validity---Vakalatnama available on record clearly suggested that the Reference was filed on the instruction of Collector Customs by the counsel representing the Department, however, it was only signed by the counsel but at belated stage---Even if the Collector had failed to sign memo. of Reference but had consented to filing of Reference the same would be in accordance with law provided the counsel representing Department not only had signed the Reference in time but had presented the same before Court within the time stipulated by the law--Appeal was filed by the director and not by the Company, therefore, the company was not a necessary party as the matter only related to adjudication of certain questions of law which arose out of the judgment of Customs Appellate Tribunal--High Court overruled the objection raised by respondent / taxpayer---High Court declined to interfere in the judgment passed by Customs Appellate Tribunal as the Reference filed by authorities was barred by limitation---Reference was dismissed, in circumstances.