https://www.taxtmi.com/caselaws?id=95734 An administrative public notice cannot add a renewal deadline that is inconsistent with the governing Regulations. Where the Regulations required an authorised courier's renewal application to be made before expiry, a notice demanding filing one month earlier had no legal force because it was not authorised by the Act or the Regulations. Any forfeiture of security based on breach of that extra-statutory condition was therefore without authority of law and could not stand. A notice cannot modify or supplement the statutory scheme unless the parent law permits it; action founded on an inconsistent notice is ultra vires and void. en-us Wed, 20 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95734 An administrative public notice cannot add a renewal deadline that is inconsistent with the governing Regulations. Where the Regulations required an authorised courier's renewal application to be made before expiry, a notice demanding filing one month earlier had no legal force because it was not authorised by the Act or the Regulations. Any forfeiture of security based on breach of that extra-statutory condition was therefore without authority of law and could not stand. A notice cannot modify or supplement the statutory scheme unless the parent law permits it; action founded on an inconsistent notice is ultra vires and void. Case-Laws Central Excise Wed, 20 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95734