Case Laws / Head Notes / Paras
----Reference to High Court----Confiscation of goods---Appeals filed by the petitioner/importer against orders of the Adjudicating Authority whereby goods of the petitioner were confiscated, having been allowed with direction to unconditional release of confiscated goods---Director General Intelligence, assailed said order by way of appeal before Customs Appellate Tribunal---Said appeal having been allowed, the petitioner/importer had filed Reference to High Court---Validity---Under S.196 of Customs Act, 1969 only question of law could be raised in the Reference to High Court and question of fact could not be agitated at all in the said proceedings---In the present case as no question of law was involved, Reference was not maintainable---No illegality or irregularity was found in the impug...
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