https://www.taxtmi.com/caselaws?id=167564 The Tribunal dismissed the reference application, finding no questions of law to be referred to the High Court. The decision emphasized the significance of factual findings and the restricted scope for challenging such findings through reference applications under the Customs Act. en-us Fri, 28 Dec 1984 00:00:00 +0530 Wed, 24 Dec 2014 16:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167564 The Tribunal dismissed the reference application, finding no questions of law to be referred to the High Court. The decision emphasized the significance of factual findings and the restricted scope for challenging such findings through reference applications under the Customs Act. Case-Laws Customs Fri, 28 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167564