https://www.taxtmi.com/caselaws?id=105376 A reference application confined to the adequacy of penalty and the importer's alleged habitual offending did not raise any substantial question of law. The quantum of penalty was treated as a factual determination for the adjudicating or appellate authority, and past conduct was held not to form an ingredient of the separate adjudication. On that basis, no reference to the High Court was warranted and the application was rejected. en-us Tue, 23 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105376 A reference application confined to the adequacy of penalty and the importer's alleged habitual offending did not raise any substantial question of law. The quantum of penalty was treated as a factual determination for the adjudicating or appellate authority, and past conduct was held not to form an ingredient of the separate adjudication. On that basis, no reference to the High Court was warranted and the application was rejected. Case-Laws Customs Tue, 23 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105376