https://www.taxtmi.com/caselaws?id=82484 Questions about the genuineness of the bill, attempted improper export, proof of "attempt", the effect of the criminal court's order, and the harshness of penalty were treated as questions of fact based on appreciation of evidence and were held not referable under the Customs Act. The Tribunal distinguished the issue of redemption fine, holding that whether the fine was excessive raised a referable question of law because fixation had to be tested against the market value of the confiscated goods and the governing legal principle. Only the question on alleged excessiveness of redemption fine was therefore accepted as referable. en-us Wed, 23 Dec 1992 00:00:00 +0530 Tue, 05 Jul 2011 13:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82484 Questions about the genuineness of the bill, attempted improper export, proof of "attempt", the effect of the criminal court's order, and the harshness of penalty were treated as questions of fact based on appreciation of evidence and were held not referable under the Customs Act. The Tribunal distinguished the issue of redemption fine, holding that whether the fine was excessive raised a referable question of law because fixation had to be tested against the market value of the confiscated goods and the governing legal principle. Only the question on alleged excessiveness of redemption fine was therefore accepted as referable. Case-Laws Customs Wed, 23 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82484