https://www.taxtmi.com/caselaws?id=41963 Questions not raised before the Tribunal and not dealt with in its appellate order did not arise from that order, so the alleged inadmissibility of statements and the effect of the FIR were not referable. The remaining challenge concerned the Tribunal's finding that the petitioner owned the contraband and was involved in acquiring, keeping, concealing or dealing with it; that conclusion was based on appreciation of evidence and was a finding of fact, not a question of law. No referable question of law therefore arose, and both reference petitions were dismissed in limine. en-us Fri, 15 May 1987 00:00:00 +0530 Mon, 31 Jul 2023 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41963 Questions not raised before the Tribunal and not dealt with in its appellate order did not arise from that order, so the alleged inadmissibility of statements and the effect of the FIR were not referable. The remaining challenge concerned the Tribunal's finding that the petitioner owned the contraband and was involved in acquiring, keeping, concealing or dealing with it; that conclusion was based on appreciation of evidence and was a finding of fact, not a question of law. No referable question of law therefore arose, and both reference petitions were dismissed in limine. Case-Laws Customs Fri, 15 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41963