https://www.taxtmi.com/caselaws?id=73367 The Tribunal rejected the reference application as none of the questions raised constituted questions of law. The appellant's arguments regarding compliance with natural justice, knowledge of package contents, weightage to a judgment, penalty imposition validity, and burden of proof on mens rea were all found to be based on factual appreciation rather than legal issues. The Tribunal concluded that no perverse or unreasonable inferences were made, and therefore, no reference to the High Court was warranted. en-us Mon, 29 Jun 1987 00:00:00 +0530 Tue, 31 May 2011 14:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73367 The Tribunal rejected the reference application as none of the questions raised constituted questions of law. The appellant's arguments regarding compliance with natural justice, knowledge of package contents, weightage to a judgment, penalty imposition validity, and burden of proof on mens rea were all found to be based on factual appreciation rather than legal issues. The Tribunal concluded that no perverse or unreasonable inferences were made, and therefore, no reference to the High Court was warranted. Case-Laws Customs Mon, 29 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73367