Binding nature of Circular issued by the CBEC (CBIC) - The ...

2004 CBEC Circular Lacks Legal Force; Not Binding on Courts, Highlights Limits of Administrative Interpretations.

December 7, 2019

Case Laws Central Excise SC

Binding nature of Circular issued by the CBEC (CBIC) - The Circular of 2004 issued based on the interpretation of the provisions made by one of the Customs Officers, is of no avail as such Circular has no force of law and cannot be said to be binding on the Court.

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Binding nature of Circular issued by the CBEC (CBIC) - The ...

2004 CBEC Circular Lacks Legal Force; Not Binding on Courts, Highlights Limits of Administrative Interpretations.

December 7, 2019

Case Laws Central Excise SC

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