https://www.taxtmi.com/caselaws?id=201643 Importers challenged confiscation-related orders for importing goods without the specific licence mandated by the EXIM Policy and, in some cases, by mis-declaring quantity and value in the bills of entry, seeking a reference under s 130A of the Customs Act. The SC held that the applicant must distinctly formulate the question of law sought to be referred, and that no question of law arises unless the factual findings underpinning the Tribunal's inferences are specifically put in issue. The SC further held that redemption fine and penalty are not governed by any rigid or standard formula. Consequently, the HC was justified in refusing to direct the Tribunal to make a reference under s 130A. en-us Fri, 21 Jan 2011 00:00:00 +0530 Mon, 22 Dec 2025 15:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201643 Importers challenged confiscation-related orders for importing goods without the specific licence mandated by the EXIM Policy and, in some cases, by mis-declaring quantity and value in the bills of entry, seeking a reference under s 130A of the Customs Act. The SC held that the applicant must distinctly formulate the question of law sought to be referred, and that no question of law arises unless the factual findings underpinning the Tribunal's inferences are specifically put in issue. The SC further held that redemption fine and penalty are not governed by any rigid or standard formula. Consequently, the HC was justified in refusing to direct the Tribunal to make a reference under s 130A. Case-Laws Customs Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201643