2021 (1) TMI 1347 - HC - Customs

Appeal Admitted on Law Questions: Tribunal Decision Challenged Over CBLR 2013 Non-Compliance and Unauthorized Intermediary Use

The Calcutta HC admitted an appeal concerning substantial questions of law regarding the Tribunal's decision. The issues involve the justification for ... Admission of appeal - HELD THAT:- The present appeal is admitted for consideration on the following substantial questions of law :- (i) Whether setting aside of the order in original by the Learned Tribunal is justified when the respondent has not followed any of the condition mentioned under Regulation 11(a), 11(d), (k) and 11(n) of the CBLR 2013? (ii) Whether the Learned Tribunal’s order is correct when it is admitted and apparent on the face of the record that the respondent has not obtained any job clearance from the exporter and the authorization has been obtained through intermediaries after filing of the shipping bill? The present appeal be listed for hearing on February 10, 2021. The Calcutta High Court admitted an appeal for consideration based on substantial questions of law. The questions include whether setting aside the original order by the Tribunal is justified when the respondent did not comply with specified conditions under the CBLR 2013, and whether the Tribunal's order is correct given that the respondent obtained authorization through intermediaries after filing the shipping bill without obtaining job clearance from the exporter. The appellant is directed to file informal paper books within two weeks, and the appeal is scheduled for a hearing on February 10, 2021.