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1991 (5) TMI 166

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..... ember (T)]. Hon ble High Court of Delhi in Customs Act Case No. 2/90 and CM 2793/90 vide order dated the 11th February 1991, have directed the Tribunal to state the case and refer the following question arising out of Tribunal s Order No. A/448 to 451/89-NRB dated 30-10-1989 to the Hon ble High Court for its opinion : - Whether the Tribunal could treat the statements of Umesh Kumar Aggarw .....

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..... Collector of Customs and Central Excise, New Delhi, held Shri Raj Kishore Gupta guilty of having received the smuggled gold and imposed a penalty of Rs. 2,50,000/- upon him under Section 112 of the Customs Act, 1962. A copy of the order-in-original No. 40/84 dated the 16th October 1984 is enclosed as Annexure-A. 3. The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, decided th .....

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..... tion of law and five more questions, was rejected by the Tribunal by holding that none of the questions was a question of law arising out of the order, vide order dated the 8th May, 1990. A copy of the said order is enclosed as Annexure-C. 5. In the light of the preceding paragraphs, we refer the aforementioned Question, as directed by the High Court for its considered opinion. - - TaxTMI - T .....

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