2000 (9) TMI 540

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....ith Shri V.K. Jain, C.A., for the Appellant. Shri J.M. George, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The delay of a day in filing appeal C/373/2000 is condoned. After hearing both sides on the stay application, we have decided to take up the appeals themselves for disposal. 2. These eight appeals are filed by couriers operating in the Sahar Airport against ....

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....cordance with the procedure provided in sub-regulation (3). Sub-regulation (3) empowers the Commissioner of Customs on application made before the expiry of the validity of the registration under sub-regulation (2) to renew the registration for a period of three years if he finds the performance of the authorised courier to be satisfactory in accordance with the conditions in the sub-regulation. ....

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....made under the Act shall be laid before each House of Parliament. It provides for modification by both Houses of Parliament to such regulations. Neither the Act nor the Regulations themselves contains any provision authorising any one subordinate to the Central Board of Excise & Customs to make any modification thereto. The public notice requiring an application for renewal to be made on a date ea....