https://www.taxtmi.com/acts?id=1156 Cases referred to the High Court under the Customs Act must be heard by a Bench of not less than two judges and decided by their opinion or the majority view. If there is no majority, the judges must state the point of law on which they differ, and that point is then heard by other judges of the High Court. The point is decided according to the majority of all judges who hear it, including the original judges. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 16:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1156 Cases referred to the High Court under the Customs Act must be heard by a Bench of not less than two judges and decided by their opinion or the majority view. If there is no majority, the judges must state the point of law on which they differ, and that point is then heard by other judges of the High Court. The point is decided according to the majority of all judges who hear it, including the original judges. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1156