https://www.taxtmi.com/caselaws?id=90865 No referable question of law arose from the Tribunal's decision on relief under Section 22(1)(b) of the Customs Act, 1962, because the controversy was confined to factual appreciation. The reference application challenged only the finding that revaluation had not been sought at the assessment stage and that the goods were cleared without revaluation. The record also showed that the applicant had not disputed the merits before the lower authorities and had instead sought remand for reconsideration of the value of damaged goods. On that basis, the application for reference to the High Court was rejected. en-us Tue, 16 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 11:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90865 No referable question of law arose from the Tribunal's decision on relief under Section 22(1)(b) of the Customs Act, 1962, because the controversy was confined to factual appreciation. The reference application challenged only the finding that revaluation had not been sought at the assessment stage and that the goods were cleared without revaluation. The record also showed that the applicant had not disputed the merits before the lower authorities and had instead sought remand for reconsideration of the value of damaged goods. On that basis, the application for reference to the High Court was rejected. Case-Laws Customs Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90865