Question of Law and Fact

The questions posed by the Applicant/Department were essentially questions of fact seeking determination whether the documentary evidence relied upon by the Respondent before the Customs Appellate Tribunal was false and fabricated

Whether questions involving factual inquiry could be entertained by the High Court in reference jurisdiction?

Held: It is settled law that a question involving inquiry into facts is not a question of law and cannot be considered by the High Court in a reference under S. 196 of the Customs Act, 1969

Findings of fact rest with the Tribunal, except where such findings are perverse or contrary to the material on record

A mixed question of law and fact may, however, be examined by the High Court in its reference jurisdiction.

Law and fact-Distinction-Inference of fact distinguishable from inference of law-Inference drawn from evidentiary facts and documents as to existence or non-existence of another fact-Such inference ac inference of fact-Question as to inference-A question of fact.

[DECIDED ON MERITS AND FACTS]