Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Section 129A of the Customs Act does not create a Tribunal appeal where the underlying statute does not provide one. In the context of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, the Tribunal noted that those Regulations allow a representation to the Chief Commissioner against an order under regulation 13(1), but do not provide a further appeal against the order passed in such proceedings. It also accepted that such orders are not decisions under the Customs Act for section 129A purposes. The appeal against the Principal Chief Commissioner's order on forfeiture of security and penalty was therefore dismissed as not maintainable, with liberty to pursue any other remedy available in law.
Section 129A of the Customs Act does not create a Tribunal appeal where the underlying statute does not provide one. In the context of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, the Tribunal noted that those Regulations allow a representation to the Chief Commissioner against an order under regulation 13(1), but do not provide a further appeal against the order passed in such proceedings. It also accepted that such orders are not decisions under the Customs Act for section 129A purposes. The appeal against the Principal Chief Commissioner's order on forfeiture of security and penalty was therefore dismissed as not maintainable, with liberty to pursue any other remedy available in law.
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