https://www.taxtmi.com/caselaws?id=80389 The High Court set aside the rejection of time-barred reference applications under Section 130 of the Customs Act, 1962, directing a hearing on the merits. The case involved the recovery of goods and currency following a search, leading to confiscation upheld by the Collector of Customs (Appeals). The Tribunal rejected the applicants' arguments on ownership of goods and coercion in obtaining statements, finding them unconvincing. It deemed most questions of law raised as factual, affirming the impugned order and rejecting the reference applications based on the case's overall facts and circumstances. en-us Thu, 16 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80389 The High Court set aside the rejection of time-barred reference applications under Section 130 of the Customs Act, 1962, directing a hearing on the merits. The case involved the recovery of goods and currency following a search, leading to confiscation upheld by the Collector of Customs (Appeals). The Tribunal rejected the applicants' arguments on ownership of goods and coercion in obtaining statements, finding them unconvincing. It deemed most questions of law raised as factual, affirming the impugned order and rejecting the reference applications based on the case's overall facts and circumstances. Case-Laws Customs Thu, 16 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80389