ORDER :

1. Leave granted.

2. By reason of the impugned order dated 20.7.2004 a reference application, preferred by the appellant herein purported to be in terms of Section 130A of the Customs Act, had been dismissed by the High Court stating that no substantial question of law arose from the order of the tribunal.

3. Mr. S.B. Upadhyay, learned counsel appearing on behalf of the appellant draws our attention to the provisions of Section 130A of the Customs Act and contends that in terms thereof no substantial question of law is required to be framed and thus the High Court committed a manifest error in passing the impugned order.

4. Sub-sections (1) and (2) of Section 130 A of the Act read as under:

"(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