https://www.taxtmi.com/caselaws?id=73858 A question of law does not arise out of a Tribunal's order for reference purposes if it was neither raised in the appeal nor considered by the Tribunal, even if it could be suggested from the findings recorded. The Tribunal had only examined whether a public notice operated retrospectively and found that no retrospective effect was given; it had not decided any asserted vested right to import or the broader challenge under the transitional policy. Earlier policy provisions and cited import-policy authorities did not change the result, so no referable question of law was held to arise and the reference application was rejected. en-us Fri, 27 May 1988 00:00:00 +0530 Sat, 04 Jun 2011 10:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73858 A question of law does not arise out of a Tribunal's order for reference purposes if it was neither raised in the appeal nor considered by the Tribunal, even if it could be suggested from the findings recorded. The Tribunal had only examined whether a public notice operated retrospectively and found that no retrospective effect was given; it had not decided any asserted vested right to import or the broader challenge under the transitional policy. Earlier policy provisions and cited import-policy authorities did not change the result, so no referable question of law was held to arise and the reference application was rejected. Case-Laws Customs Fri, 27 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73858