https://www.taxtmi.com/caselaws?id=47102 The High Court dismissed an application under Section 130A of the Customs Act seeking reference of legal questions to the High Court. The Court held that the questions raised did not directly stem from the Tribunal's order and were not raised at earlier stages of the legal process. Consequently, the application was rejected, emphasizing the need to raise pertinent legal issues before the relevant authorities at the appropriate stages of proceedings. en-us Mon, 08 Mar 2004 00:00:00 +0530 Tue, 27 Jul 2010 10:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47102 The High Court dismissed an application under Section 130A of the Customs Act seeking reference of legal questions to the High Court. The Court held that the questions raised did not directly stem from the Tribunal's order and were not raised at earlier stages of the legal process. Consequently, the application was rejected, emphasizing the need to raise pertinent legal issues before the relevant authorities at the appropriate stages of proceedings. Case-Laws Customs Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47102