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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Appointment of members of CESTST - petitioner, Govt, contends ...

Case Laws     Customs

March 11, 2021

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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