Clandestine removal allegations failed on factual findings, and no substantial question of law arose for further consideration.

The Tribunal's findings that there was no clandestine removal of goods and that the Department had produced no evidence to support its allegation on the use of imported inputs were treated as pure findings of fact. On that basis, no substantial question of law was shown to arise for further consideration. The appeals were therefore dismissed.

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Issues: Whether any substantial question of law arose from the Tribunal's findings that there was no clandestine removal of goods and that the Department failed to produce evidence to support its allegation regarding the use of imported inputs.

Analysis: The Tribunal had recorded factual findings negating clandestine removal and rejecting the Department's allegation for want of supporting evidence. Those findings were treated as pure findings of fact, and no legal question requiring further determination was shown to arise from them.

Conclusion: No substantial question of law arose for consideration, and the appeals were dismissed.

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