https://www.taxtmi.com/caselaws?id=264349 The court refrains from deciding on the constitutionality of Note 3 of Notification No.125/2010-Cus at this stage, emphasizing that the issue should be addressed during adjudication proceedings. The court directs the Adjudicating Authority to decide on the matter independently and in accordance with the law, without being influenced by previous stances. The writ petition is disposed of with instructions to keep the question of constitutionality open for future consideration if adverse orders are issued in the adjudication process. en-us Thu, 13 Aug 2015 00:00:00 +0530 Wed, 30 Dec 2015 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264349 The court refrains from deciding on the constitutionality of Note 3 of Notification No.125/2010-Cus at this stage, emphasizing that the issue should be addressed during adjudication proceedings. The court directs the Adjudicating Authority to decide on the matter independently and in accordance with the law, without being influenced by previous stances. The writ petition is disposed of with instructions to keep the question of constitutionality open for future consideration if adverse orders are issued in the adjudication process. Case-Laws Customs Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264349