Appointment of members of CESTST - petitioner, Govt, contends ...
Government Challenges CAT's Decision for Ignoring Section 129(7) of Customs Act 1962 in Member Appointments to CESTST.
March 11, 2021
Case Laws Customs HC
Appointment of members of CESTST - petitioner, Govt, contends that CAT did not consider (a) sub-section (7) added to Section 129 of the Customs Act 1962 (Customs Act), vide the same Finance Act 2017 and which Section 129(7) - contention of the counsel for the respondents is that if the respondents, under the impugned order of CAT were to be given the benefit of the 2017 Rules - Section 129(7) of the Customs Act having admittedly not been noticed by CAT in the impugned order, the same is per incuriam to that extent and cannot be sustained - HC
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