https://www.taxtmi.com/caselaws?id=243243 Imports from Nepal were examined in relation to exemption notification conditions and the claimed overriding effect of the Indo-Nepal Treaty. The appellate order was challenged on the basis that the Treaty displaced the notification conditions, with reliance placed on a departmental circular and DGFT clarification. The Tribunal noted the principle in Ratan Melting & Wire Industries that binding circulars govern the Department, and found no basis to treat the appellate order as ex facie illegal or without jurisdiction. On that footing, a stay of the order was not warranted and the stay petitions were dismissed. en-us Thu, 13 Sep 2012 00:00:00 +0530 Tue, 28 Jan 2014 06:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243243 Imports from Nepal were examined in relation to exemption notification conditions and the claimed overriding effect of the Indo-Nepal Treaty. The appellate order was challenged on the basis that the Treaty displaced the notification conditions, with reliance placed on a departmental circular and DGFT clarification. The Tribunal noted the principle in Ratan Melting & Wire Industries that binding circulars govern the Department, and found no basis to treat the appellate order as ex facie illegal or without jurisdiction. On that footing, a stay of the order was not warranted and the stay petitions were dismissed. Case-Laws Customs Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243243