https://www.taxtmi.com/caselaws?id=72291 Questions concluded by factual findings did not disclose any independent referable question of law under section 130(1) of the Customs Act, 1962, so reference was declined on those points. A separate issue concerning whether the absence of rules under section 115(2) could be pleaded as a valid defence, even where the authority was satisfied that the contraband's nature and quantity indicated the master's knowledge, was treated as a discrete legal question and referred to the High Court. The reference application was therefore allowed only to that limited extent. en-us Thu, 11 Jul 1985 00:00:00 +0530 Wed, 18 May 2011 12:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72291 Questions concluded by factual findings did not disclose any independent referable question of law under section 130(1) of the Customs Act, 1962, so reference was declined on those points. A separate issue concerning whether the absence of rules under section 115(2) could be pleaded as a valid defence, even where the authority was satisfied that the contraband's nature and quantity indicated the master's knowledge, was treated as a discrete legal question and referred to the High Court. The reference application was therefore allowed only to that limited extent. Case-Laws Customs Thu, 11 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72291