https://www.taxtmi.com/caselaws?id=105563 The reference application under Section 130(1) of the Customs Act, 1962 was examined on whether the Revenue's proposed questions arose from the Tribunal's final order and were questions of law fit for High Court consideration. The issues related to the scope of "any prohibition" in Section 113(d) and the legal effect of the provisions relied upon by the Revenue. On that basis, the application was allowed and the questions were referred to the High Court for its opinion. en-us Wed, 12 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105563 The reference application under Section 130(1) of the Customs Act, 1962 was examined on whether the Revenue's proposed questions arose from the Tribunal's final order and were questions of law fit for High Court consideration. The issues related to the scope of "any prohibition" in Section 113(d) and the legal effect of the provisions relied upon by the Revenue. On that basis, the application was allowed and the questions were referred to the High Court for its opinion. Case-Laws Customs Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105563