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    Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
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      Suspension of a Container Freight Station approval was remanded...

      Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order

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      CustomsJune 22, 2026Case LawsHC
      Suspension of a Container Freight Station approval was remanded for fresh consideration because the Tribunal had not been asked to decide the specific contention that suspension under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009 is only preventive and cannot continue once the required material is supplied. As that point had not been urged below, the Tribunal had recorded no finding on it. By consent, the impugned order was set aside, all merits were kept open, the suspension order stood revived pending the restored appeal, and the matter was directed to be heard by a different Bench.

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      ActsIncome Tax