2000 (5) TMI 479

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....per : G.N. Srinivasan, Member (J)]. - This is a reference application seeking indulgence of the Tribunal to refer the questions of law as contained in paragraph 8 of the application which reads as follows : "Whether reduction of penalty by 50% was justifiable, in view of the importer being aware that goods were restricted and there was a deliberate infraction of the import laws by the importer"....

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....ained in paragraph 8 of the reference application which are extracted above, to the High Court for its opinion. 4. If we go through the impugned order again, it will be revealed in paragraphs 6, 7 and 8 that on the basis of evidence before the Tribunal, the Tribunal came to the above conclusion. This was discussed in paragraph 7 thereof. In the same paragraph the methodology adopted by the T....