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The Customs Act

130CCase before High Court to be heard by not less than two judges

1130C. Case before High Court to be heard by not less than two judges.--(1) When any case has been referred to the High Court 2[under section 130 or section 130A] it shall be heard by a Bench of not less than two judges of the High Court and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges.

(2) Where there is no such majority, the judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other judges of the High Court, and such point shall be decided according to the opinion of the majority of the judges who have heard the case including those who first heard it.

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1. Section 130C to be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.

2. Subs. by Act 27 of 1999, s. 113, for "under section 130" (w.e.f. 11-5-1999).

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