https://www.taxtmi.com/caselaws?id=82112 A question of law not raised before the Tribunal and not decided in its order cannot be introduced for the first time in reference proceedings. The reference jurisdiction cannot be used to fill omissions in the adjudication record or to rely on provisions never pleaded or considered earlier. Applying that principle, the reference application was held not maintainable and was rejected because the import policy and Import (Control) Order points had not been canvassed before the Tribunal. en-us Thu, 11 Oct 1990 00:00:00 +0530 Sat, 02 Jul 2011 10:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82112 A question of law not raised before the Tribunal and not decided in its order cannot be introduced for the first time in reference proceedings. The reference jurisdiction cannot be used to fill omissions in the adjudication record or to rely on provisions never pleaded or considered earlier. Applying that principle, the reference application was held not maintainable and was rejected because the import policy and Import (Control) Order points had not been canvassed before the Tribunal. Case-Laws Customs Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82112