Home Case Index All Cases Customs Customs + SC Customs - 2011 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 15 - SC - CustomsRequirement of specific licence at the time of import - importers, in the instant cases, did not possess the licence as required under the EXIM Policy. Additionally, in some cases, the quantity and price of the imported goods was mis-declared in the bills of entry - Held that: - it is for the party applying for reference to clearly state the question of law which he seeks to be referred to the High Court and then it is for the High Court to consider whether any such question of law stated in the application for reference before it should be directed to be referred - It is a trite proposition that unless the correctness of facts, on the basis whereof an inference is drawn by the Tribunal, is put in issue, a question of law does not arise from its order - a standard formula cannot be laid down for imposition of redemption fine and penalty - the High Court was justified in declining to issue direction to the Tribunal to make a reference under Section 130A of the Act.
|