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2019 (6) TMI 1037 - HC - CustomsValidity 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:- Section 54 and specifically the proviso to Section 54 of the Customs Act is applicable in the present case. It is to be noted that the Treaty between India and Nepal categorically provides for the manner of transfer/transhipment, of all goods that are imported via India to Nepal. The Memorandum of Intent dated June 6, 2017 referred to a Pilot project being started for such transhipment. Even if Section 143AA was to be applied in this particular case, the action taken under this Section shall have to be done by way of a notification by the Board of Central Excise and Customs. There is no provision in Section 143AA allowing the Board to delegate this power to the Commissioner of Customs (Port). As no proper documents have been placed by the Union of India with regard to the basis and jurisdiction under which the Commissioner of Customs (Port) has passed this public notice, the same is required to be partly stayed for the time being. Accordingly, the operation of the impugned notice and the e-mail dated March 22, 2019 are stayed with regard to the complete stoppage of the old procedure that was followed prior to the pilot project. Application disposed off.
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