https://www.taxtmi.com/caselaws?id=87928 Delay in filing the reference application was condoned on the facts placed before the Tribunal, but the proposed reference failed because it challenged only the Tribunal's appreciation and sufficiency of evidence in setting aside penalty under Section 112(b) of the Customs Act, 1962. Such issues do not raise a question of law for reference jurisdiction, so the application was not maintainable on the merits. en-us Wed, 31 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 18:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87928 Delay in filing the reference application was condoned on the facts placed before the Tribunal, but the proposed reference failed because it challenged only the Tribunal's appreciation and sufficiency of evidence in setting aside penalty under Section 112(b) of the Customs Act, 1962. Such issues do not raise a question of law for reference jurisdiction, so the application was not maintainable on the merits. Case-Laws Customs Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87928