2003 (8) TMI 275 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding the issuance of a detention certificate by the Commissioner (Appeals) to the Mumbai Port Trust. The Tribunal stated that the Commissioner (Appeals) had no authority in law to issue such a certificate as it has no basis in law and is based solely on administrative arrangements. The Tribunal also mentioned that they do not have the powers available to them that are conferred on the High Court by Article 226 of the Constitution. The appeal was ultimately dismissed.