https://www.taxtmi.com/caselaws?id=86383 The Tribunal found that the application for rectification of mistake was invalid as the reference to the Third Member did not constitute an order under Section 129B of the Customs Act unless the Third Member agrees with one of the referring members. The Tribunal emphasized the limited authority of the Third Member in resolving differences of opinion between members and highlighted the importance of clarity in expressing differences when making references. Ultimately, the Tribunal held that the questions framed were correct and directed the matter to be decided by the Third Member. en-us Fri, 31 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 14:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86383 The Tribunal found that the application for rectification of mistake was invalid as the reference to the Third Member did not constitute an order under Section 129B of the Customs Act unless the Third Member agrees with one of the referring members. The Tribunal emphasized the limited authority of the Third Member in resolving differences of opinion between members and highlighted the importance of clarity in expressing differences when making references. Ultimately, the Tribunal held that the questions framed were correct and directed the matter to be decided by the Third Member. Case-Laws Customs Fri, 31 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86383