https://www.taxtmi.com/caselaws?id=94303 Goods found on an aircraft that landed at Calcutta due to bad weather were treated as being in transit, and on that factual basis confiscation under the Customs Act, 1962 was considered unjustified. The Tribunal's reasoning was held to be wholly fact-specific, with no separate question of law arising from its order. Questions framed by the Revenue on baggage treatment, commercial cargo, manifest omission and related provisions were found not to arise directly from the Tribunal's findings, so no reference to the High Court was maintainable. The reference applications were accordingly rejected. en-us Mon, 13 Mar 2000 00:00:00 +0530 Mon, 21 Nov 2011 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94303 Goods found on an aircraft that landed at Calcutta due to bad weather were treated as being in transit, and on that factual basis confiscation under the Customs Act, 1962 was considered unjustified. The Tribunal's reasoning was held to be wholly fact-specific, with no separate question of law arising from its order. Questions framed by the Revenue on baggage treatment, commercial cargo, manifest omission and related provisions were found not to arise directly from the Tribunal's findings, so no reference to the High Court was maintainable. The reference applications were accordingly rejected. Case-Laws Customs Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94303