https://www.taxtmi.com/caselaws?id=72956 The Tribunal rejected the reference applications, emphasizing that the questions raised did not warrant a reference to the High Court under Section 130 of the Customs Act. It clarified the leviability of customs duty on exempted goods, the inapplicability of promissory estoppel in customs duty matters, and the jurisdictional limitations of the Tribunal in deciding certain questions that are within the purview of the High Court. en-us Thu, 16 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 11:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72956 The Tribunal rejected the reference applications, emphasizing that the questions raised did not warrant a reference to the High Court under Section 130 of the Customs Act. It clarified the leviability of customs duty on exempted goods, the inapplicability of promissory estoppel in customs duty matters, and the jurisdictional limitations of the Tribunal in deciding certain questions that are within the purview of the High Court. Case-Laws Customs Thu, 16 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72956