https://www.taxtmi.com/caselaws?id=2809 The High Court held that the retrospective prohibition on former members of CESTAT from appearing before the Appellate Tribunal under Section 129(5) of the Customs Act, 1962 was unconstitutional and irrational. The Court found no justification for such a restriction, especially considering the lack of similar prohibitions in other Tribunals and the petitioners' extensive experience before CESTAT. The Court set aside CESTAT's decision to bar the petitioners from practicing, allowing them to continue their practice before CESTAT while clarifying that the ruling did not apply to individuals appointed after the statutory amendment. en-us Wed, 19 Dec 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2809 The High Court held that the retrospective prohibition on former members of CESTAT from appearing before the Appellate Tribunal under Section 129(5) of the Customs Act, 1962 was unconstitutional and irrational. The Court found no justification for such a restriction, especially considering the lack of similar prohibitions in other Tribunals and the petitioners' extensive experience before CESTAT. The Court set aside CESTAT's decision to bar the petitioners from practicing, allowing them to continue their practice before CESTAT while clarifying that the ruling did not apply to individuals appointed after the statutory amendment. Case-Laws Customs Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2809