https://www.taxtmi.com/caselaws?id=82523 Reference jurisdiction was unavailable because the questions raised were factual in nature. The challenge to the voluntariness and retraction of the statements did not disclose a referable question of law, as the Tribunal had already considered arrest, custody, production before the Magistrate, alleged coercion, and the retraction, and had recorded reasons for accepting the statements. The objections to the purity, foreign origin, confiscation, and penalty in relation to the gold likewise sought reappreciation of evidence rather than the identification of any legal issue. A retracted inculpatory statement can still be relied on if the authority considers the retraction and gives reasons for accepting the statement. en-us Thu, 04 Mar 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82523 Reference jurisdiction was unavailable because the questions raised were factual in nature. The challenge to the voluntariness and retraction of the statements did not disclose a referable question of law, as the Tribunal had already considered arrest, custody, production before the Magistrate, alleged coercion, and the retraction, and had recorded reasons for accepting the statements. The objections to the purity, foreign origin, confiscation, and penalty in relation to the gold likewise sought reappreciation of evidence rather than the identification of any legal issue. A retracted inculpatory statement can still be relied on if the authority considers the retraction and gives reasons for accepting the statement. Case-Laws Central Excise Thu, 04 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82523