https://www.taxtmi.com/caselaws?id=46686 Customs penalty is treated as a deterrent against smuggling and other economic offences, and the text states that enhanced penalty may be justified where the Tribunal records clear factual findings of large-scale involvement in foreign-origin goods and sustained participation. It further notes that refusal to make a reference is proper where the dispute turns on appreciation of facts rather than a debatable question of law. The discussion therefore emphasises that, in such smuggling matters, factual findings and the deterrent purpose of penalty can support enhanced punishment and foreclose a reference to the High Court. en-us Wed, 20 Aug 2003 00:00:00 +0530 Fri, 23 Jul 2010 12:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46686 Customs penalty is treated as a deterrent against smuggling and other economic offences, and the text states that enhanced penalty may be justified where the Tribunal records clear factual findings of large-scale involvement in foreign-origin goods and sustained participation. It further notes that refusal to make a reference is proper where the dispute turns on appreciation of facts rather than a debatable question of law. The discussion therefore emphasises that, in such smuggling matters, factual findings and the deterrent purpose of penalty can support enhanced punishment and foreclose a reference to the High Court. Case-Laws Customs Wed, 20 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46686