Interpretation references: endorse copies to other commissioners to secure consultative views and avoid processing delays. When referring issues of interpretation of law, classification or procedure to the Board, the referring officer must endorse copies of the reference to the other Commissioners of Customs so they can communicate views; Commissioners of Central Excise with ICD/CFS/ACC must likewise copy their references to other Commissioners of Customs.
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 references: endorse copies to other commissioners to secure consultative views and avoid processing delays.
When referring issues of interpretation of law, classification or procedure to the Board, the referring officer must endorse copies of the reference to the other Commissioners of Customs so they can communicate views; Commissioners of Central Excise with ICD/CFS/ACC must likewise copy their references to other Commissioners of Customs.
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