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2019 (7) TMI 1705 - CALCUTTA HIGH COURTValidity of Public notice - Protocol of Treaty of Transit between the India and Nepal - by the public notice issued by the Commissioner of Customs (Port), Kolkata and under the pilot project a Managed Service Provider (MSP) selected by 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 levels of the Central Government. Mr. Maiti appearing for the appellants submits that those note-sheets have been signed by the Finance Minister, Government of India - 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. Appeal disposed off.
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