<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2024 (3) TMI 369 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=450588</link>
    <description>The Madras HC dismissed writ petitions challenging public notices issued by Customs Commissioners regarding Terminal Handling Charges (THC) collection. Petitioners contested the validity of notices allowing importers to pay THC directly to terminal operators instead of through shipping lines. The court held that Section 143AA of the Customs Act, 1962 confers independent power on the Board to implement ease of doing business measures without requiring delegation under Section 152. The notices were issued in public interest as optional facilities for importers/exporters and aligned with government policy. The court also noted forum shopping as petitioners had filed similar cases in Kerala HC on identical grounds, warranting dismissal.</description>
    <language>en-us</language>
    <pubDate>Mon, 26 Feb 2024 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 08 Mar 2024 16:21:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=746125" rel="self" type="application/rss+xml"/>
    <item>
      <title>2024 (3) TMI 369 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=450588</link>
      <description>The Madras HC dismissed writ petitions challenging public notices issued by Customs Commissioners regarding Terminal Handling Charges (THC) collection. Petitioners contested the validity of notices allowing importers to pay THC directly to terminal operators instead of through shipping lines. The court held that Section 143AA of the Customs Act, 1962 confers independent power on the Board to implement ease of doing business measures without requiring delegation under Section 152. The notices were issued in public interest as optional facilities for importers/exporters and aligned with government policy. The court also noted forum shopping as petitioners had filed similar cases in Kerala HC on identical grounds, warranting dismissal.</description>
      <category>Case-Laws</category>
      <law>Customs</law>
      <pubDate>Mon, 26 Feb 2024 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=450588</guid>
    </item>
  </channel>
</rss>