1999 (4) TMI 181

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....tawala, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)] -  The following questions have been proposed for reference to the High Court :- (i) That the Hon'ble Tribunal failed to appreciate that redemption fine and penalty as stipulated in Section 125 of Customs Act, 1962 is levied in accordance with the market price of the imported goods depending upon the ....

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....lied or not is the question of fact and no question of law arises. Accordingly there is no basis for a further reference and the application is dismissed. 3. We would however like to address the question that has been raised in this application. It is relevant to note that one of us, Gowri Shankar, Member (Technical), wrote the order in Archana International v. C.C.E. The question for deci....