Reference application

Argument of the respondent / department was that the reference application was only maintainable against the question of law or mixed question of law and facts that arose out of order passed by the Tribunal; that the question sought to be answered did not arise out of the impugned order

Validity

Questions required to be answered in reference applications include questions argued before the Tribunal on which the finding has been given as well as those questions argued on which no finding has been given

Questions of law include questions argued before the Tribunal on which finding has been given by the Tribunal or questions argued before the Tribunal on which no finding had been given

In the present case no question of law or facts had been addressed by the Tribunal

Order passed by the Tribunal was clearly devoid of proper reasoning

High Court set-aside the order passed by the Tribunal with the direction that the case shall be deemed to be pending before the Tribunal which shall pass a speaking order and decide the appeals afresh

Reference application, filed by taxpayer, was disposed of accordingly.

Reference application, being without merits, was dismissed.

Petitioner failed to satisfy the department that the items imported (paper) under DTRE regime were consumed for manufacturing purposes only

Plea of petitioner was that stocks were available but due verification was not carried out by the department

Validity

Precise allegation against petitioner, in the show-cause notice, was that he illegally sold different imported papers acquired under DTRE scheme and reference was made to physical verification/stock taking at factory premises

High Court while exercising jurisdiction under section 196, Customs Act, 1969 could not dwell into fact finding exercise

No question of law arose out of the order of Appellate Tribunal

Reference application, being without any merit, was dismissed.

Department had filed Reference application on the basis of a photocopy of orders along with application for condonation under S. 14(1) of Limitation Act, 1908

Held, that on perusal of such application it transpired that department had failed to disclose as to when it came to their knowledge that matter after its referral to a third Member of the Tribunal had been finally decided by Referee Member

Perusal of the record further reflected that on 8-2-2011, department had obtained a certified copy of order of Referee Member dated 16-4-2008 and had placed the same on record through statement on 7-8-2011

Department also failed to disclose as to the exact delay in filing aforesaid Reference application of which condonation was being sought under S. 14(1) of Limitation Act, 1908

Reference was dismissed, being barred by time.

Right of appeal, and for that purpose remedy of filing a reference under Customs Act, 1969 was a statutory right and any period of limitation as prescribed under such special enactment had to be construed strictly and any discretion in such regard had to be exercised with due care and only in appropriate cases, so that a right accrued in favour of other party may not be impinged or intruded on flimsy grounds of ignorance of legal procedure or fault on the part of some officer or counsel.

High Court would be bound to accept such facts.

Such questions being an attempt by applicant to re-agitate factual issues casted in different form, could not be permitted

High Court declined to consider such questions in circumstances.

Such findings would be binding on High Court.

Principles.

Scope stated.