1999 (2) TMI 198 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Chennai rejected a reference application seeking to refer an impugned order to the High Court of Kerala. The Tribunal held that there was no question of law for determination as the appellants did not contest the case on merits, specifically regarding revaluation of goods for relief under Section 22(1)(b). The application was rejected as the appellants had not chosen to clear the goods after seeking revaluation, making it impossible to grant relief. The Tribunal found no grounds for reference to the High Court.