https://www.taxtmi.com/caselaws?id=167564 A reference application lies under Section 130(1) of the Customs Act, 1962 against an order passed under Section 129B, because the statutory scheme does not exclude such orders from reference jurisdiction merely due to their source. However, reference is confined to a question of law arising from that order. Where the impugned determination is based on factual findings, and the materials do not disclose any legal issue requiring reconsideration, no referable question of law arises and the reference is not warranted. 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 A reference application lies under Section 130(1) of the Customs Act, 1962 against an order passed under Section 129B, because the statutory scheme does not exclude such orders from reference jurisdiction merely due to their source. However, reference is confined to a question of law arising from that order. Where the impugned determination is based on factual findings, and the materials do not disclose any legal issue requiring reconsideration, no referable question of law arises and the reference is not warranted. Case-Laws Customs Fri, 28 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167564