Download Form of Memorandum of Cross Objections under Section 130A(3) of CUSTOM FORM in PDF and Excel
Download Custom Form No. – C.A. – 7
Form of Memorandum of Cross-Objections under Section 130A (3) of the Customs Act, 1962 in the matter of an application before the High Court under Section 130A (1) of the said Act
As per Section 130A (1) (3) of the Customs Act, 1962
SECTION130A. Application to High Court –
(1) The Commissioner of Customs or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under section 129B passed before the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal.
(3) On receipt of notice that an application has been made under sub-section (1), the person against whom such application has been made, may, notwithstanding that he may not have filed such application, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-section (1).