Power to relax provisions permits government to exempt classes from rules subject to written reasons and Commission consultation. Rule 12 grants the Central Government a discretionary power to relax provisions of the Indian Revenue Service (Customs and Central Excise) Group 'A' Rules, 2016 for any class or category of persons, provided the government records written reasons and acts in consultation with the Commission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to relax provisions permits government to exempt classes from rules subject to written reasons and Commission consultation.
Rule 12 grants the Central Government a discretionary power to relax provisions of the Indian Revenue Service (Customs and Central Excise) Group 'A' Rules, 2016 for any class or category of persons, provided the government records written reasons and acts in consultation with the Commission.
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