1990 (12) TMI 95 - HC - Customs

Summary

The High Court of Judicature at Madras directed the Customs, Excise and Gold (Control) Appellate Tribunal to state a case and refer a question of law regarding the justification of holding seized goods as "contraband goods" based on misdeclaration of value during transportation within India. The question of law to be considered is whether the Tribunal was justified in its decision.