Respondents in customs appeals were formerly prescribed under Rule 14, which was subsequently omitted. Rule 14 of the Customs (Appeals) Rules, 1982, governing respondents in customs appeals and applications, was omitted with effect from 10 November 1982. ... Summary
Respondents in customs appeals were formerly prescribed under Rule 14, which was subsequently omitted.
Rule 14 of the Customs (Appeals) Rules, 1982, governing respondents in customs appeals and applications, was omitted with effect from 10 November 1982. Previously, appeals by persons other than the Collector of Customs required the concerned Collector as respondent, while appeals or applications by the Collector required the other party to be joined as respondent.
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