https://www.taxtmi.com/caselaws?id=177391 Concurrent factual findings by the Commissioner (Appeals) and the Tribunal were based on the absence of reliable evidence of the importer's actual payment and on the unreliability of the departmental invoice, which was unsigned and discrepant. The High Court treated these conclusions as pure findings of fact and found no legal infirmity in the view that the proceedings against the importer were not sustainable on the available material. As no question of law, much less a substantial question of law, arose, the customs appeal was not entertained and was dismissed. en-us Mon, 13 Feb 2012 00:00:00 +0530 Fri, 08 Jan 2016 12:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177391 Concurrent factual findings by the Commissioner (Appeals) and the Tribunal were based on the absence of reliable evidence of the importer's actual payment and on the unreliability of the departmental invoice, which was unsigned and discrepant. The High Court treated these conclusions as pure findings of fact and found no legal infirmity in the view that the proceedings against the importer were not sustainable on the available material. As no question of law, much less a substantial question of law, arose, the customs appeal was not entertained and was dismissed. Case-Laws Customs Mon, 13 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177391