law: Custom Act, 1962 
  130.
  
  Statement of Case to High Court. – 
  (1)
  
  The Commissioner of Customs or the other party may, within sixty days of the
  
  date upon which he is served with notice of an order under section 129B passed
  
  before 1st day of July,1999 (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
  
  such form as may be specified by rules made in this behalf, accompanied, where
  
  the application is made by the other party, by a fee of two hundred rupees,
  
  require the Appellate Tribunal to refer to the High Court any question of law
  
  arising out of such order and, subject to the other provisions contained in
  
  this section, the Appellate Tribunal shall, within one hundred and twenty days
  
  of the receipt of such application, draw up a statement of the case and refer
  
  it to the High Court :
  Provided
  
    that the Appellate Tribunal may, if it
  
  is satisfied that the applicant was prevented by sufficient cause from
  
  presenting the application within the period hereinbefore specified, allow it
  
  to be presented within a further period not exceeding thirty days.
  (2)
  
  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 an application, file, within forty-five days of the
  
  receipt of the notice, a memorandum of cross-objections verified in such manner
  
  as may be specified by rules made in this behalf 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 Appellate Tribunal as if it were an
  
  application presented within the time specified in sub-section (1).
  (3)
  
  If, on an application made under sub-section (1), the Appellate Tribunal
  
  refuses to state the case on the ground that no question of law arises, the
  
  Commissioner of Customs, or, as the case may be, the other party may, within
  
  six months from the date on which he is served with notice of such refusal, apply
  
  to the High Court and the High Court may, if it is not satisfied with the
  
  correctness of the decision of the Appellate Tribunal, require the Appellate
  
  Tribunal to state the case and to refer it, and on receipt of any such
  
  requisition, the Appellate Tribunal shall state the case and refer it
  
  accordingly.
  (4)
  
  Where in the exercise of its powers under sub-section (3), the Appellate
  
  Tribunal refuses to state a case which it has been required by an applicant to
  
  state, the applicant may, within thirty days from the date on which he receives
  
  notice of such refusal, withdraw his application and, if he does so, the fee,
  
  if any, paid by him shall be refunded.