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of <h1>CEGAT Tribunal Dismisses Reference Application, No Legal Basis Found for Relief</h1> <h3>COMMR. OF CUS. (PREV.), MUMBAI Versus JAYANTILAL CHOKSHI & CO.</h3> COMMR. OF CUS. (PREV.), MUMBAI Versus JAYANTILAL CHOKSHI & CO. - 1999 (106) E.L.T. 398 (Tribunal) The Appellate Tribunal CEGAT, Mumbai dismissed the application, stating that the questions proposed for reference to the High Court were misconceived and did not fare any better. The Tribunal did not find any legal basis to grant relief as the issues raised were not considered by the Tribunal and did not arise from the order. The applications were dismissed.
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