https://www.taxtmi.com/caselaws?id=73362 The Tribunal rejected the application for referral under Section 130 of the Customs Act, as none of the points raised required High Court intervention. The Tribunal determined that issues such as the impact of a criminal case discharge on penalties, denial of a Senior Counsel, acceptance of evidence without a handwriting expert's opinion, absence of a confessional statement, reliance on a co-accused's statement, and alleged non-compliance with natural justice principles did not present legal questions warranting referral. Another member supported this decision, emphasizing that issues related to evidence and procedural fairness were not suitable for referral based on established legal principles. en-us Fri, 15 May 1987 00:00:00 +0530 Tue, 31 May 2011 14:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73362 The Tribunal rejected the application for referral under Section 130 of the Customs Act, as none of the points raised required High Court intervention. The Tribunal determined that issues such as the impact of a criminal case discharge on penalties, denial of a Senior Counsel, acceptance of evidence without a handwriting expert's opinion, absence of a confessional statement, reliance on a co-accused's statement, and alleged non-compliance with natural justice principles did not present legal questions warranting referral. Another member supported this decision, emphasizing that issues related to evidence and procedural fairness were not suitable for referral based on established legal principles. Case-Laws Central Excise Fri, 15 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73362