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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 ..... the Asian Development Bank was given the exclusive right to provide Electronic Cargo Tracking System (ECTS) for facilitating the transit of cargo to Nepal. - Delegation of power - Public notice No.08/2019 dated 25.01.2019 - HELD THAT:- The copious notes have been made in the note-sheet with regard to feasibility of the project, the mode of carrying it out, its implementation and so on at various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, all the papers are before this Court and as we do not intend to delay the hearing of the main writ application, by consent of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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 Indirect Taxes and Customs (CBIC) by its writing dated 23rd January, 2019 has instructed the Commissioner of Customs (Port) Kolkata t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 procedure did not comply with it or fell short of it, it had no effect. 8. Our observations are tentative. For the above reasons, the Learned Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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