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Issues: Whether additional questions not raised in the main reference application could subsequently be entertained and referred for adjudication.
Analysis: The Tribunal found that the two newly raised points had not been included in the original reference application and were introduced only at a later stage. As the body of the earlier reference order did not contain any finding on those additional points, they could not be validly brought in by a subsequent application. The Tribunal also noted that the confiscation was based on multiple factors and not merely on the observation that the goods were notified goods.
Conclusion: The subsequent reference application was held to be not maintainable and was rejected.