Interpretation of statutory provisions: referrals limited to divergent or changed assessment practices, with required procedural details. Field formations must themselves interpret statutory and policy provisions and not defer issuance of Show Cause Notices for routine clarifications. Only matters exhibiting a divergence of practice or a change in the assessment system shall be referred demi-officially by the Chief Commissioner / Director General, accompanied by the issue details, the Chief Commissioner/Director General's view, relevant documents and an email copy to the Director (Customs); a Public Notice should be issued and receipt acknowledged.
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 of statutory provisions: referrals limited to divergent or changed assessment practices, with required procedural details.
Field formations must themselves interpret statutory and policy provisions and not defer issuance of Show Cause Notices for routine clarifications. Only matters exhibiting a divergence of practice or a change in the assessment system shall be referred demi-officially by the Chief Commissioner / Director General, accompanied by the issue details, the Chief Commissioner/Director General's view, relevant documents and an email copy to the Director (Customs); a Public Notice should be issued and receipt acknowledged.
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