Technical findings and scientific evidence barred a substantial question of law in the customs appeal.

The Tribunal's finding that the imported Low Sulphur Fuel Oil met the applicable specifications was based on technical material and refinery test data, and the remaining parameters were explained on a scientific basis. The High Court held that the adjudicating authority had not properly dealt with that explanation and that no perversity, irrelevance, or omission of material evidence was shown in the Tribunal's reasoning. As the disputed foreign trade policy restriction did not warrant interference on these facts, no substantial question of law arose and the revenue's challenge failed. The Tribunal's order was left undisturbed.

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Issues: Whether any substantial question of law arose from the Tribunal's finding that the imported Low Sulphur Fuel Oil used in the refinery satisfied the applicable specifications and that the restriction introduced by para 4.1.15 of the Foreign Trade Policy 2009-14 did not warrant interference in the appeal.

Analysis: The Tribunal's conclusion rested on appreciation of the technical material and the refinery test data showing that the relevant fuel stream satisfied the specifications of fuel oil, with the remaining parameters explained on a scientific basis. The Court found that the adjudicating authority had not properly considered this explanation and that the Tribunal had accepted it on a factual and scientific foundation. On that basis, the Court held that the alleged breach of the amended foreign trade policy condition did not survive as a ground for interference. As no perversity, irrelevance, or omission of material evidence was shown in the Tribunal's reasoning, the findings remained findings of fact.

Conclusion: No substantial question of law arose for consideration, and the appeal was not maintainable on merits.

Final Conclusion: The Tribunal's order was left undisturbed, and the revenue's challenge failed.

Ratio Decidendi: In the absence of perversity or disregard of material evidence, factual findings based on technical and scientific appreciation do not give rise to a substantial question of law in a customs appeal.

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