https://www.taxtmi.com/caselaws?id=83966 Interpretation of an import policy was treated as a question of law, and the dispute required construction of competing provisions, including whether Para 177(2) operated independently or had to be read with Para 108. On that basis, the questions proposed by the applicant were held to arise from the Tribunal's order and were fit for reference under the customs reference procedure. The clarification issued by the Joint Chief Controller and the coverage of the import licences were accepted as referable issues, and the reference application was allowed with the questions of law directed to be referred to the High Court. en-us Tue, 06 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 19:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83966 Interpretation of an import policy was treated as a question of law, and the dispute required construction of competing provisions, including whether Para 177(2) operated independently or had to be read with Para 108. On that basis, the questions proposed by the applicant were held to arise from the Tribunal's order and were fit for reference under the customs reference procedure. The clarification issued by the Joint Chief Controller and the coverage of the import licences were accepted as referable issues, and the reference application was allowed with the questions of law directed to be referred to the High Court. Case-Laws Customs Tue, 06 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83966