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TMI Blog1991 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. This is a reference application filed in respect of this Tribunal s Order No. A/58/91-NRB dated 23-1-1991. 2. It has been urged in this application that the following question of law arises out of order. (i) Whether in this case where the Hon ble Tribunal has in appeal given a clear-cut finding that there has been no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods seized while in transit were not covered by a valid gate pass. As such no duty was demandable from the applicant and the Tribunal modified the order in original of the Collector as follows: 1. The confiscation of goods (and consequentially) the redemption fine is set aside. 2. The demand of duty is quashed. 3. The penalty is reduced from Rs. 25,000/- (Rupees Twenty-five thousand only) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Hon ble High Court. 7. We have considered the submissions of both the sides. We observe that it is well settled by now that in so far as Rule 173Q is concerned, intention is not an essential ingredient in so far as sub-rule (a), (b) and (c) are concerned whereas intention is an essential ingredient in so far as sub-rule (d) is concerned, in view of the language of this sub-rule. 8. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished from a practice and in respect of the latter both the sides have not placed sufficient material before us. In the circumstances, we hold that in view of the inclusion clause in the contract and the admitted fact that the inspection had not been carried out no mala fides could be attributed and the appellants were in any eventuality entitled to the benefit of doubt . 11. In respect of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case in this way but the mode of reference application has not been provided in the law to act as a substitute for an appeal. If the appellant is aggrieved of the order passed, it is upto him to pursue such other course as may be open to him under the law but a reference application is not intended for this purpose and cannot be allowed to be used in this way. 15. In view of the above discussi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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