https://www.taxtmi.com/caselaws?id=80486 The Tribunal referred the case to the High Court of Gujarat for clarification on two key points: 1. The admissibility of statements recorded under Section 108 of the Customs Act before the issuance of a show cause notice under Section 124 and the applicability of a specific High Court judgment on this matter. 2. The binding effect of High Court judgments on the Tribunal when its jurisdiction spans areas under multiple High Courts with conflicting views. The Tribunal highlighted the importance of establishing a clear legal framework to address these critical issues impacting investigations and inquiries under the Customs Act, 1962. en-us Fri, 19 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80486 The Tribunal referred the case to the High Court of Gujarat for clarification on two key points: 1. The admissibility of statements recorded under Section 108 of the Customs Act before the issuance of a show cause notice under Section 124 and the applicability of a specific High Court judgment on this matter. 2. The binding effect of High Court judgments on the Tribunal when its jurisdiction spans areas under multiple High Courts with conflicting views. The Tribunal highlighted the importance of establishing a clear legal framework to address these critical issues impacting investigations and inquiries under the Customs Act, 1962. Case-Laws Customs Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80486