Reference under Customs law depends on whether the question arises from the Tribunal order; consequential issues follow substantive ones.

Questions can be referred under the Customs Act only if they arise from the Tribunal's order. The Tribunal held that questions 1 and 2 did arise out of its decision, so reference was permitted on those points. Question 3 was refused because the order did not deal with the alleged contract terms and the record did not show that the export contract was confined to value and metres. Question 4 was treated as consequential to the answers on questions 1 and 2 and was therefore referred with them.

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Issues: Whether questions 1, 2 and 4 should be referred to the High Court, and whether question 3 arose from the Tribunal's order.

Analysis: The application sought reference under section 130(1) of the Customs Act. Questions 1 and 2 were held to arise out of the Tribunal's decision. Question 3 was declined because the Tribunal's order did not deal with the alleged contract terms and there was no material showing that the export contract was only in terms of value and metres. Question 4 was treated as consequential to the answer on questions 1 and 2.

Conclusion: The reference application was allowed in part for questions 1, 2 and 4, while question 3 was not referred.

Ratio Decidendi: A question can be referred only if it arises from the order under challenge, and a consequential question follows the fate of the substantive questions on which it depends.

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