https://www.taxtmi.com/caselaws?id=167566 The Tribunal rejected the application seeking directions for a Detention Certificate due to demurrage, citing lack of jurisdiction under the Customs Act, 1962. Despite arguments invoking Rule 41 of CEGAT (Procedure) Rules, 1982, the Tribunal emphasized adherence to statutory powers, concluding that Detention Certificate matters are not governed by the Customs Act but fall under administrative decisions as per the Major Port Trusts Act, 1963. The comparison with a Madras High Court judgment underscored the Tribunal's limited jurisdiction, emphasizing the need to operate within the defined statutory framework and not exceed appellate powers granted by specific enactments. en-us Thu, 01 Aug 1985 00:00:00 +0530 Wed, 24 Dec 2014 16:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167566 The Tribunal rejected the application seeking directions for a Detention Certificate due to demurrage, citing lack of jurisdiction under the Customs Act, 1962. Despite arguments invoking Rule 41 of CEGAT (Procedure) Rules, 1982, the Tribunal emphasized adherence to statutory powers, concluding that Detention Certificate matters are not governed by the Customs Act but fall under administrative decisions as per the Major Port Trusts Act, 1963. The comparison with a Madras High Court judgment underscored the Tribunal's limited jurisdiction, emphasizing the need to operate within the defined statutory framework and not exceed appellate powers granted by specific enactments. Case-Laws Customs Thu, 01 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167566