https://www.taxtmi.com/caselaws?id=72397 A reference under section 130(1) of the Customs Act is maintainable only where a referable question of law arises from the Tribunal's order. On the facts, the dispute did not require interpretation of the Customs Act, and section 123 and Chapter IVA were held inapplicable. The Tribunal also reiterated that the Department bears the initial burden of proving smuggling. Although concurrent findings of fact are usually not disturbed, interference is justified where material evidence is ignored, the findings are perverse, or the evidentiary approach is legally flawed; no such defect was shown here. No referable question of law arose, so the application was not maintainable. en-us Thu, 31 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 12:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72397 A reference under section 130(1) of the Customs Act is maintainable only where a referable question of law arises from the Tribunal's order. On the facts, the dispute did not require interpretation of the Customs Act, and section 123 and Chapter IVA were held inapplicable. The Tribunal also reiterated that the Department bears the initial burden of proving smuggling. Although concurrent findings of fact are usually not disturbed, interference is justified where material evidence is ignored, the findings are perverse, or the evidentiary approach is legally flawed; no such defect was shown here. No referable question of law arose, so the application was not maintainable. Case-Laws Income Tax Thu, 31 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72397