2006 (9) TMI 7

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..... al on ground that no substantial question of law is involved - Civil Appeal No. 4241 of 2006 - - - Dated:- 19-9-2006 - [Order]- Leave granted. 2. By reason of the impugned order dated 20-7-2004 a reference application, preferred by the appellant herein purported to be in terms of Section130A of the Customs Act, had been dismissed by the High Court stating that no question of law arose from .....

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..... for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal. (2) The Commissioner of Customs or the other party applying to the High Court under sub-s .....

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..... directed to be referred. 6. Although, the application for reference is not before us, we may notice that the appellant herein filed an additional affidavit on 29-8-2003 wherein the following questions of law had been formulated for reference: I. Whether the order of the Tribunal is per se illegal and the findings recorded therein qua the appellant are perverse and unsustainable? II Whether .....

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