https://www.taxtmi.com/caselaws?id=211372 Section 129(6) of the Customs Act, 1962 was upheld as a valid reasonable restriction on the right to practise before the Tribunal, because it was narrowly targeted to former Tribunal members and served the public interest in institutional integrity, avoidance of bias, and public confidence. The Court held that the provision applied to persons who had already demitted office before its insertion, treating it as a retroactive regulation of an existing practice right rather than a retrospective penalty. Section 146A was construed harmoniously and could not override the specific disqualification in Section 129(6). en-us Thu, 15 Mar 2012 00:00:00 +0530 Thu, 04 Aug 2016 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211372 Section 129(6) of the Customs Act, 1962 was upheld as a valid reasonable restriction on the right to practise before the Tribunal, because it was narrowly targeted to former Tribunal members and served the public interest in institutional integrity, avoidance of bias, and public confidence. The Court held that the provision applied to persons who had already demitted office before its insertion, treating it as a retroactive regulation of an existing practice right rather than a retrospective penalty. Section 146A was construed harmoniously and could not override the specific disqualification in Section 129(6). Case-Laws Customs Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211372