https://www.taxtmi.com/caselaws?id=72239 The Tribunal condoned the delay in filing the reference application but rejected it on the grounds that no substantial question of law was involved. The Tribunal upheld the confiscation and penalty imposed on the applicant, citing lack of credible evidence and inconsistencies in the applicant's explanations. Claims of natural justice violations and improper consideration of facts were dismissed, with the Tribunal emphasizing adherence to due process and factual evidence. en-us Sat, 27 Apr 1985 00:00:00 +0530 Sat, 14 May 2011 15:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72239 The Tribunal condoned the delay in filing the reference application but rejected it on the grounds that no substantial question of law was involved. The Tribunal upheld the confiscation and penalty imposed on the applicant, citing lack of credible evidence and inconsistencies in the applicant's explanations. Claims of natural justice violations and improper consideration of facts were dismissed, with the Tribunal emphasizing adherence to due process and factual evidence. Case-Laws Customs Sat, 27 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72239