2021 (4) TMI 361

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..... scellaneous Appeal No.987 of 2016 - - - Dated:- 18-3-2021 - THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MS.JUSTICE R.N.MANJULA For Appellant: Mr.T.Pramod Kumar Chopda, SSC For Respondent: Mr.G.Derrick Sam And Mr.Hari Radhakrishnan ORDER T.S. SIVAGNANAM, J We have heard Mr.T.Pramod Kumar Chopda, learned Senior Standing Counsel appearing for the appell .....

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..... Regulations, 2004 r/w. The provisions of the Customs Act, 1962? 3. Whether the Tribunal failed to appreciate that the procedure infirmities cannot be pitted against the substantial public interest interpreted by the Apex Court in 2016- TIOL-13-SC-CUS in the case of Commissioner of Customs Vs. M/s.K.M.Ganatra Co? 4. Whether the Tribunal conclusion was correct when the facts of the cas .....

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..... cise and Customs under Section 146 of the Customs Act, 1962 is a purposive piece of delegated Legislation framed by the Board with the object of carrying out the provisions of the Customs Act, 1962? 7. Whether the Tribunal failed to follow the settled law that when substantial compliance of the regulations were made, the technical or procedural violations shall not nullify the proceedings to .....

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