TaxTMI 
TaxTMI 
1988 (2) TMI 268
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....ble High Court of Gujarat the following 4 points, which according to the Collector are points of law arising out of the order referred to above : (1) Whether the interpretation of Section 115(2) of the Hon'ble Tribunal is correct in law in view of the specific definition of the term "Smuggling"; (2) It is on record that Shri J.L. Sharma, the owner of the truck had consented to give his truck to Mr. Karim, a person of questionable antecedents. This is evident from the statements given by the driver of the truck. His involvement is, therefore established; (3) Whether Customs department has proved that the Wadi from where the said silver ingots were dug out was in possession and control of Shri Bhanabhai K. Patel. If yes, whether he i....
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....nal, his remedy lies elsewhere and not before the Tribunal and by this application. In the said circumstances, points at Sl. Nos. 2 to 4 which are not points of law, are not required to be referred. I, therefore, refuse to refer those points to the Hon'ble High Court. 4. Coming to the question at Sl. No. 1, it is no doubt, a question of law. But then, as stated earlier, it is not all questions of law that are required to be referred to the Hon'ble High Court. The question should arise from the order. It is, therefore, necessary to find out whether this point of law does arise from the order and if it does arise, whether it is required to be referred to the Hon'ble High Court. 5. The detailed facts of the appeal are set out in the comm....
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....erefore, revision applications were filed before the Central Government which stood transferred to the Tribunal for being heard as appeals. This bench formulated the following points in the appeals filed by the respondents: (1) Whether the imposition of penalties on the two appellants in the facts and circumstances of the case was unjustified; and (2) Whether the order of confiscation of Truck bearing No. MHT 2304 is illegal. 7. This Bench after consideration of the evidences, set aside the penalties as well as the confiscation of the truck. This Bench came to the conclusion that there was no attempted export of the silver. The relevant observation of this Bench in so far as the confiscability of the Truck reads. - "The truck No. M....
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....iscation". Clause "1" reads -"any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened." 9. The goods that would be liable to confiscation for violation of provisions of Chapter IVB would be the specified goods. But then, the goods specified under Chapter IVB are silver bullion and silver ingots and not motor truck. It cannot be said that by the acts or omissions of the respondents herein there was contravention of any provision of Chapter IVB in relation to the truck. The contravention, if any, was in relation to the silver. Therefore, the definition relied on by the Collector and laid stress by Shri Mondal will be of no ....