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TMI Blog2019 (7) TMI 1705X X X X Extracts X X X X X X X X Extracts X X X X ..... mir Chakraborty, S/Shri Abhijit Biswas and Bhaskar Sengupta, for the Respondent. ORDER This appeal is arising out of an interim order dated 12th June, 2019 passed by a Learned Single Judge of our Court in W.P. No. 3967(W) of 2019 (Nepal Cargo Handling Agents Association v. Commissioner of Customs (Port), Kolkata & Ors.) [2019 (368) E.L.T. 408 (Cal.).]. 2. As the point involved is short, al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n our opinion, falls in the above category. A different procedure from the one existing now had to be made by the Board complying with Section 143AA of the said Act. 5. We find on page 315 of the stay petition (CAN No. 6315/2019) that the Deputy Commissioner of Customs, working as OSD (Land Customs), Central Board of Indirect Taxes & Customs, issued a certification "that the Central Board of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various levels of the Central Government. Mr. Maiti appearing for the appellants submits that those note-sheets have been signed by the Finance Minister, Government of India. 7. Regrettably, no matter how high the authority signing the note-sheets may be, a decision ought to have been taken in that regard strictly in accordance with Section 143AA of the said Act by the Board. If the procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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