https://www.taxtmi.com/caselaws?id=72116 The case involved the detention of a crew member with undeclared goods, leading to adjudication against the appellant and another individual. The Tribunal clarified that the show cause notice referred to goods beyond those seized, concluding that the matter was factual, not a legal question. Despite various issues raised, the Tribunal found no legal questions warranting a reference to the High Court, ultimately rejecting the application as the raised issues did not present legal questions meriting High Court reference. en-us Wed, 24 Jul 1985 00:00:00 +0530 Thu, 12 May 2011 11:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72116 The case involved the detention of a crew member with undeclared goods, leading to adjudication against the appellant and another individual. The Tribunal clarified that the show cause notice referred to goods beyond those seized, concluding that the matter was factual, not a legal question. Despite various issues raised, the Tribunal found no legal questions warranting a reference to the High Court, ultimately rejecting the application as the raised issues did not present legal questions meriting High Court reference. Case-Laws Income Tax Wed, 24 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72116