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TMI Blog1991 (5) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. Jain, Member (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements, the 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed question 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. X X X X Extracts X X X X X X X X Extracts X X X X
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