https://www.taxtmi.com/caselaws?id=386346 The Court dismissed the reference application, concluding that the routine legal issues raised did not justify setting aside the tribunal's order, especially considering the significant time elapsed since the original decision. The Court emphasized the importance of considering various provisions of the Customs Act, 1962, in making decisions related to import duty on ships stores, duty drawback formalities for refund of duty on re-exported stores, and the applicability of regulations on duty refund without submitting a shipping bill. en-us Tue, 17 Sep 2019 00:00:00 +0530 Thu, 26 Sep 2019 07:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386346 The Court dismissed the reference application, concluding that the routine legal issues raised did not justify setting aside the tribunal's order, especially considering the significant time elapsed since the original decision. The Court emphasized the importance of considering various provisions of the Customs Act, 1962, in making decisions related to import duty on ships stores, duty drawback formalities for refund of duty on re-exported stores, and the applicability of regulations on duty refund without submitting a shipping bill. Case-Laws Customs Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386346