https://www.taxtmi.com/caselaws?id=102502 Customs staff cost could not be recovered as a "sum payable" under Section 142(1) because the Act authorised fee recovery only in the limited situation covered by Section 36, and no other provision permitted separate recovery of staff salaries from an importer, exporter, or warehouse keeper. The disputed demand therefore fell outside the statutory recovery machinery. The impugned order was also not appealable under Section 129A(1) because the bond executed under the public notice was not a bond contemplated by the Act, including Section 143, so the order was treated as administrative rather than appellate in nature. The appeal failed for want of maintainability and the recovery demand remained undisturbed. en-us Wed, 19 Jun 2002 00:00:00 +0530 Wed, 15 Feb 2012 11:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102502 Customs staff cost could not be recovered as a "sum payable" under Section 142(1) because the Act authorised fee recovery only in the limited situation covered by Section 36, and no other provision permitted separate recovery of staff salaries from an importer, exporter, or warehouse keeper. The disputed demand therefore fell outside the statutory recovery machinery. The impugned order was also not appealable under Section 129A(1) because the bond executed under the public notice was not a bond contemplated by the Act, including Section 143, so the order was treated as administrative rather than appellate in nature. The appeal failed for want of maintainability and the recovery demand remained undisturbed. Case-Laws Customs Wed, 19 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102502