https://www.taxtmi.com/caselaws?id=753397 CESTAT Mumbai held that the Commissioner of Customs lacked jurisdiction to initiate suspension and penal action against a customs cargo service provider (CCSP) under Manufacture Storage and Import of Hazardous Chemicals Rules, 1989. The tribunal ruled that MSIHCR 1989 operates independently of Handling of Cargo in Customs Areas Regulations, 2009, and customs authorities lack domain competence to enforce environmental compliance regarding hazardous chemicals storage. The Commissioner's interpretation of threshold requirements was erroneous, and neither the circular nor public notice had legal standing under Customs Act, 1962. Appeals were allowed, impugned order set aside. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 01 Jun 2024 08:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753397 CESTAT Mumbai held that the Commissioner of Customs lacked jurisdiction to initiate suspension and penal action against a customs cargo service provider (CCSP) under Manufacture Storage and Import of Hazardous Chemicals Rules, 1989. The tribunal ruled that MSIHCR 1989 operates independently of Handling of Cargo in Customs Areas Regulations, 2009, and customs authorities lack domain competence to enforce environmental compliance regarding hazardous chemicals storage. The Commissioner's interpretation of threshold requirements was erroneous, and neither the circular nor public notice had legal standing under Customs Act, 1962. Appeals were allowed, impugned order set aside. Case-Laws Customs Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753397