https://www.taxtmi.com/caselaws?id=99126 The commentary addresses two customs-law factual questions referred to the High Court under Section 130(b) of the Customs Act. First, it considers whether the marking "Sussie" on seized gold bars denotes the brand "Credit Sussie" and therefore supports a claim of lawful import; the matter was treated as a factual issue for High Court determination rather than a finding by the Tribunal. Second, it examines whether confiscation of seized silver ingots can be sustained on the basis of minor weight discrepancies; this too was regarded as a factual question requiring referral. The registry was directed to transmit the paper book for the High Court's decision. en-us Tue, 08 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99126 The commentary addresses two customs-law factual questions referred to the High Court under Section 130(b) of the Customs Act. First, it considers whether the marking "Sussie" on seized gold bars denotes the brand "Credit Sussie" and therefore supports a claim of lawful import; the matter was treated as a factual issue for High Court determination rather than a finding by the Tribunal. Second, it examines whether confiscation of seized silver ingots can be sustained on the basis of minor weight discrepancies; this too was regarded as a factual question requiring referral. The registry was directed to transmit the paper book for the High Court's decision. Case-Laws Customs Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99126