https://www.taxtmi.com/caselaws?id=337612 The Larger Bench declined to answer a reference regarding the interpretation of conditions 2(a) and 2(b) of Notification No. 64/88-Cus. post its rescission. The matter was referred back to the Division Bench for decision based on specific facts, avoiding the need to address implications of the rescission. This pragmatic approach ensures the case is decided on its merits and specific circumstances without broad legal extrapolation. en-us Tue, 23 Aug 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337612 The Larger Bench declined to answer a reference regarding the interpretation of conditions 2(a) and 2(b) of Notification No. 64/88-Cus. post its rescission. The matter was referred back to the Division Bench for decision based on specific facts, avoiding the need to address implications of the rescission. This pragmatic approach ensures the case is decided on its merits and specific circumstances without broad legal extrapolation. Case-Laws Customs Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337612