2006 (9) TMI 7

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....d by the appellant herein purported to be in terms of Section130A of the Customs Act, had been dismissed by the High Court stating that no question of law arose from the order of the tribunal. 3. Mr. S.B. Upadhyay, learned Counsel appearing on behalf of the am appellant draws our attention to the provisions of Section 130A of the Customs Act and contends that in terms thereof no substantial que....

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.... the High Court any question of law arising from such order of the Tribunal. (2) The Commissioner of Customs or the other party applying to the High Court under sub-section (1) shall clearly state the question of law which he seeks to be referred to the High Court and shall also specify the paragraph in the order of the Appellate Tribunal relevant to the question sought to be referred." 5. O....

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....d for reference: I. Whether the order of the Tribunal is per se illegal and the findings recorded therein qua the appellant are perverse and unsustainable? II Whether the findings purporting to inculpate the appellant are per se based on no evidence? III. Whether the Tribunal was correct in confirming the order of the Respondent Commissioner which the applicant is not subject to the provi....