[196. Reference to High Court. – (1) Within thirty days of the 82[date of receipt of ] the order of the Appellate Tribunal 82[omitted], the aggrieved person or any officer of Customs not below the rank of  Deputy Collector or Deputy Director, authorized by the Collector or Director in writing ,  may file a reference, in the prescribed form, along with a statement of the case, before the High Court, stating any question of law or a mixed question of law and fact arising out of such order:

Provided that the applicant shall also file complete record of the Appellate tribunal within fifteen days of preferring an application under this section.