https://www.taxtmi.com/caselaws?id=167566 Detention certificates for demurrage relief were treated as procedural administrative matters, not as decisions under the Customs Act, 1962. The Tribunal noted that the scheme for such certificates arose from the arrangement between Customs and Port Trust authorities under the Major Port Trusts Act, 1963, and that relief was not available where the importer had not been totally absolved of contravention. Rule 41 of the Tribunal Procedure Rules could not enlarge jurisdiction beyond the parent statute, and High Court writ precedents did not apply to the Tribunal's limited appellate power. The Tribunal therefore had no jurisdiction to direct issuance of a detention certificate. 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 Detention certificates for demurrage relief were treated as procedural administrative matters, not as decisions under the Customs Act, 1962. The Tribunal noted that the scheme for such certificates arose from the arrangement between Customs and Port Trust authorities under the Major Port Trusts Act, 1963, and that relief was not available where the importer had not been totally absolved of contravention. Rule 41 of the Tribunal Procedure Rules could not enlarge jurisdiction beyond the parent statute, and High Court writ precedents did not apply to the Tribunal's limited appellate power. The Tribunal therefore had no jurisdiction to direct issuance of a detention certificate. Case-Laws Customs Thu, 01 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167566