Reference jurisdiction limited to questions actually raised and decided, not new points inferred from Tribunal findings.

A question of law does not arise out of a Tribunal's order for reference purposes if it was neither raised in the appeal nor considered by the Tribunal, even if it could be suggested from the findings recorded. The Tribunal had only examined whether a public notice operated retrospectively and found that no retrospective effect was given; it had not decided any asserted vested right to import or the broader challenge under the transitional policy. Earlier policy provisions and cited import-policy authorities did not change the result, so no referable question of law was held to arise and the reference application was rejected.

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Issues: Whether any of the proposed questions of law arose out of the Tribunal's order so as to warrant reference under the Customs Act, including the contentions relating to retrospective operation of a public notice, vested right to import, and the scope of the transitional policy provision.

Analysis: The proposed questions were declined because the core contention that the importer had a vested right, and the broader challenge to the public notice on that basis, had not been argued in the appeal decided by the Tribunal. The Tribunal had only examined whether the public notice had been given retrospective effect and had found that no retrospective effect was in fact given. Questions depending on matters not raised or considered in the appeal were held not to arise out of the Tribunal's order, even if they could be said to arise on the findings recorded. The principle applied was that a question of law not raised before and not considered by the Tribunal is not a question arising out of its order. The additional reliance on earlier policy provisions and on case law concerning amendments to import policy did not alter this conclusion.

Conclusion: No referable question of law arose from the Tribunal's order, and the reference application was rejected against the assessee.

Ratio Decidendi: A question of law not raised before, and not considered by, the Tribunal does not arise out of its order for reference purposes, even if it may emerge from the Tribunal's findings.

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