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Customs - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Interpretation of Statute - whether a Trade Notification can be ...

Case Laws     Customs

January 15, 2021

Interpretation of Statute - whether a Trade Notification can be amended by a Trade Notice - it cannot be stated that it is a mere elaboration, information or clarification to the Regional Authorities of the Directorate, as claimed by the respondents. Hence, the said clarification or modification to the original Notification cannot be made in terms of a mere notice without following the statutory procedure, in the given case. - HC

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