Page 41 - ELT_15th August 2020_Vol 373_Part 4

2020 ] “SUBSTANTIAL QUESTION OF LAW” UNDER CUSTOMS ACT & INCOME TAX ACT A117

ion of India v. Imtiaz Iqbal Pothiwala [2019 (365) E.L.T. 167] had very beautifully
clarified this point in the following manner :
“6... These appeals are limited only to substantial questions of law. There-
fore, a pure question of law such as interpretation of a provision/documents,
etc. or a mixed question of fact and/or law i.e. application of law on given
facts, may give rise to a substantial question of law. Normally, a finding of
fact unless it is perverse will not give rise to a substantial question of law and
so also an interference from a finding of fact, will not alter its character as one
of facts. This has so been held by the Apex Court in Sree Meenakshi Mills Ltd.
v. Commissioner of Income Tax, 31 ITR 28. Thus, the appreciation of evidence
would also be a question of fact in the absence of the same being perverse
and/or contrary to the settled position of law. If the impugned order of the
Tribunal has taken a view, which is a possible view, then this Court would
not interfere with the finding of fact arrived at by the Tribunal. Moreover,
sub-section (4) of Section 130 of the Act, enables the Respondent at the final
hearing to urge that the admitted question does not give rise to a substantial
question of law.”

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[Continued from page A106]

Applications for Export quota of August, 2020 for PPE Medical Cover-
all for COVID-19 - Date extended till 8-8-2020. — With reference to the Trade
Notice No. 18/2020-21, dated 20-7-2020 which required filing of applications
from 1st to 3rd day of each month for grant of quota for export of medical cover-
alls for COVID-19, the D.G.F.T. has extended the date for filing online applica-
tions for quota for the month of August, 2020 till 8-8-2020. — Dy. D.G.F.T. Trade
Notice No. 24/2020-21, dated 6-8-2020. (See page E88)

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EXCISE LAW TIMES  15th August 2020  41