Interpretation: Questions on these rules' meaning must be referred to central government for decision under these rules. Any question concerning the interpretation of the Indian Revenue Service (Customs and Central Excise) Group 'A' Rules, 2016 shall be referred to the Central Government, which is empowered to decide such questions; this provision centralises interpretive authority and establishes a formal referral mechanism for issues of construction under these rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interpretation: Questions on these rules' meaning must be referred to central government for decision under these rules.
Any question concerning the interpretation of the Indian Revenue Service (Customs and Central Excise) Group 'A' Rules, 2016 shall be referred to the Central Government, which is empowered to decide such questions; this provision centralises interpretive authority and establishes a formal referral mechanism for issues of construction under these rules.
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