https://www.taxtmi.com/caselaws?id=72473 The Tribunal dismissed the reference application, affirming the strict application of Section 27(1) of the Customs Act for refund claims related to imported goods. It emphasized the binding nature of Supreme Court decisions on all authorities, highlighting the limitations on Customs authorities in entertaining refund claims and the mandatory nature of statutory provisions in customs proceedings. The judgment underscored the Tribunal's adherence to established legal principles and its refusal to question the constitutionality of statutory provisions. en-us Thu, 20 Feb 1986 00:00:00 +0530 Thu, 19 May 2011 17:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72473 The Tribunal dismissed the reference application, affirming the strict application of Section 27(1) of the Customs Act for refund claims related to imported goods. It emphasized the binding nature of Supreme Court decisions on all authorities, highlighting the limitations on Customs authorities in entertaining refund claims and the mandatory nature of statutory provisions in customs proceedings. The judgment underscored the Tribunal's adherence to established legal principles and its refusal to question the constitutionality of statutory provisions. Case-Laws Customs Thu, 20 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72473