1998 (2) TMI 361 - AT - Customs

Summary

The Commissioner's Reference Application was rejected by the Appellate Tribunal CEGAT, CALCUTTA as it sought a review of the Tribunal's Order, which is not permissible under Section 130 of the Customs Act, 1962. The Tribunal had found that certain statements were hearsay evidence and not sufficient to impose a penalty, leading to the Order being set aside and the appeal allowed. The question raised was not a valid question of law for referral to the High Court.