Reference to High Court requires a question arising from the Tribunal's order; unraised issues are not referable.

A question may be referred to the High Court only if it arises from the Tribunal's order. CEGAT, Mumbai held that the first proposed question was misconceived because it merely challenged the Tribunal's conclusion and did not show that the cited precedent had been relied on or ignored in a legally relevant way. The second proposed question also failed because it had not been raised before the Tribunal and did not arise from its order. The note further states that confiscation of seized currency can constitute a grievance for the person from whom it was seized, but that did not make the unraised question referable. The reference applications were rejected.

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Issues: (i) Whether the proposed first question could be referred as a question of law arising from the Tribunal's order. (ii) Whether the proposed second question, concerning the applicant's locus as an aggrieved person under Section 129A of the Customs Act, 1962, could be said to arise from the Tribunal's order.

Issue (i): The question sought to challenge the correctness of the Tribunal's conclusion and the alleged non-consideration of a precedent, but the matter was not a question of law arising from the order; the cited precedent had not been shown to have been relied on before the Tribunal and the Tribunal had not excluded the admissibility or relevance of the statement in question.

Conclusion: The first proposed question was misconceived and not fit for reference.

Issue (ii): The second question had not been raised before the Tribunal and did not arise from its order. Even on merits, confiscation of a substantial amount of seized currency was held to be an order causing grievance to the person from whom it was seized.

Conclusion: The second proposed question did not arise from the order and was not referable.

Final Conclusion: The reference applications were rejected as neither proposed question satisfied the requirements for reference to the High Court.

Ratio Decidendi: A question can be referred only if it arises from the Tribunal's order, and a grievance arising from confiscation of seized currency cannot be denied merely by characterising the applicant as not aggrieved.

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