https://www.taxtmi.com/caselaws?id=441228 The High Court directed the petitioner to appeal under Regulation 14 of the Sea Cargo Manifest and Transshipment Regulations, 2018, within two weeks to challenge the decision regarding detention and demurrage waiver certificates. The Court refrained from ruling on the vires of the statutory provisions, allowing the petitioner to raise this issue in the future. The petitioner was granted the opportunity to move an Interim Application in the appeal before the Tribunal if necessary. The Court disposed of the matter without costs, permitting the petitioner to appeal to the Customs, Excise and Service Tax Appellate Tribunal and keeping all contentions open for future proceedings. en-us Mon, 31 Jul 2023 00:00:00 +0530 Fri, 04 Aug 2023 07:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441228 The High Court directed the petitioner to appeal under Regulation 14 of the Sea Cargo Manifest and Transshipment Regulations, 2018, within two weeks to challenge the decision regarding detention and demurrage waiver certificates. The Court refrained from ruling on the vires of the statutory provisions, allowing the petitioner to raise this issue in the future. The petitioner was granted the opportunity to move an Interim Application in the appeal before the Tribunal if necessary. The Court disposed of the matter without costs, permitting the petitioner to appeal to the Customs, Excise and Service Tax Appellate Tribunal and keeping all contentions open for future proceedings. Case-Laws Customs Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441228