https://www.taxtmi.com/caselaws?id=400440 The Court dismissed the appeal challenging the jurisdiction of CESTAT to entertain the appeal without exhausting the remedy under Regulation 14(2) of the Courier Imports and Exports Regulations, 1998. It held that the right of appeal to CESTAT under section 129A of the Customs Act is a substantive statutory right that cannot be displaced by additional remedies provided under subordinate legislation like the Regulations. The Court found no merit in the appellant's argument and dismissed the appeal without awarding costs. en-us Tue, 03 Nov 2020 00:00:00 +0530 Fri, 28 May 2021 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400440 The Court dismissed the appeal challenging the jurisdiction of CESTAT to entertain the appeal without exhausting the remedy under Regulation 14(2) of the Courier Imports and Exports Regulations, 1998. It held that the right of appeal to CESTAT under section 129A of the Customs Act is a substantive statutory right that cannot be displaced by additional remedies provided under subordinate legislation like the Regulations. The Court found no merit in the appellant's argument and dismissed the appeal without awarding costs. Case-Laws Customs Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400440