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Section 130B of the Customs Act - Power of High Court or Supreme Court to require statement to be amended

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Last Updated: 09-09-2026

130B. 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.