https://www.taxtmi.com/caselaws?id=100439 The Tribunal's findings on absolute confiscation of seized primary gold and denial of redemption were treated as factual determinations based on the evidence of possession, purity, and the rejected explanation that the gold came from old ornaments. Because the conclusions turned on appreciation of the record rather than any independent legal principle, the proposed reference under Section 82B of the Gold (Control) Act, 1968 was held not maintainable. The questions framed were therefore characterised as questions of fact and not referable to the High Court. en-us Mon, 01 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 16:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100439 The Tribunal's findings on absolute confiscation of seized primary gold and denial of redemption were treated as factual determinations based on the evidence of possession, purity, and the rejected explanation that the gold came from old ornaments. Because the conclusions turned on appreciation of the record rather than any independent legal principle, the proposed reference under Section 82B of the Gold (Control) Act, 1968 was held not maintainable. The questions framed were therefore characterised as questions of fact and not referable to the High Court. Case-Laws Customs Mon, 01 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100439