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Issues:
1. Application under Section 130(1) of the Customs Act for reference to High Court based on questions of law arising out of Order-in-Appeal. 2. Allegations of not following basic principles in applying circumstantial evidence by the Tribunal. 3. Contention regarding non-consideration of evidence or omission to consider material evidence. 4. Burden of proof on department to establish goods as smuggled and appellant's knowledge. 5. Application challenging Tribunal's findings on circumstantial evidence and guilty knowledge. 6. Consideration of binding nature of previous decisions and implications on the current case. Analysis: 1. The applicant sought a reference to the High Court under Section 130(1) of the Customs Act based on questions of law arising from the Order-in-Appeal. The Tribunal clarified that such references should pertain to issues directly from the order and not general questions of law. The Tribunal noted that the applicant's concerns were related to the Tribunal's appreciation of evidence in deciding the appeal, rather than non-consideration of evidence or legal principles. 2. The appellant's representative contended that the Tribunal did not adhere to the basic principle of applying circumstantial evidence. Reference was made to various legal precedents to support the argument that all links in the chain of circumstantial evidence must be established. However, the Tribunal held that it had considered circumstantial evidence satisfactorily, as required to establish the illegal importation of goods. 3. The Tribunal emphasized that the burden of proof lay on the department to establish that the goods were smuggled and that the appellant had knowledge of this fact. It was noted that the Tribunal had correctly applied the principles of circumstantial evidence and had found the evidence presented by the department to be sufficient in establishing the allegations against the appellant. 4. Regarding the appellant's guilty knowledge, the Tribunal inferred from the appellant's conduct that they were aware of the illicit importation of goods. The Tribunal rejected the contention that its finding on the non-existence of a firm was flawed, stating that such challenges should be addressed through appropriate forums and not in a reference application. 5. The Tribunal also addressed the argument about the binding nature of previous decisions, noting that while the specific decision was not mentioned in the order, its principles were considered. The Tribunal found that the decision had been implicitly followed in the current case, thereby rejecting the appellant's claim that the binding decision had not been adhered to. 6. Ultimately, the Tribunal dismissed the application, stating that it failed to establish any grounds for reference to the High Court. The Tribunal reiterated that the application did not raise substantial questions of law arising from the order and upheld its decision based on the evidence and legal principles applied during the appeal process.
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