https://www.taxtmi.com/caselaws?id=91601 A reference application under section 130 of the Customs Act, 1962 cannot be used as a device for review of the Tribunal's order. The challenge was directed only at the Tribunal's appreciation of evidence on penalty under section 112(b), including its view that the relied-upon statements were hearsay and came from a co-accused. That assessment was treated as a factual conclusion, and the sufficiency of evidence was held not to raise a referable question of law. The proposed question was therefore not maintainable for reference, and the application was rejected. en-us Mon, 09 Feb 1998 00:00:00 +0530 Wed, 19 Oct 2011 15:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91601 A reference application under section 130 of the Customs Act, 1962 cannot be used as a device for review of the Tribunal's order. The challenge was directed only at the Tribunal's appreciation of evidence on penalty under section 112(b), including its view that the relied-upon statements were hearsay and came from a co-accused. That assessment was treated as a factual conclusion, and the sufficiency of evidence was held not to raise a referable question of law. The proposed question was therefore not maintainable for reference, and the application was rejected. Case-Laws Customs Mon, 09 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91601