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Customs - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

The right of appeal is a substantive right of an aggrieved ...


Statutory Right of Appeal is Substantive, Not Limited by Regulation 14(2); Offers an Additional Remedy Option.

November 7, 2020

Case Laws     Customs     HC

The right of appeal is a substantive right of an aggrieved person. It is not a matter of procedure but is a vested right conferred by the statute. Being a statutory right, it can only be circumscribed by the conditions of the statute granting it. On the other hand, an additional remedy of making representation to the higher authority is provided under Regulation 14(2) of the Regulations, which as we have noted is a subordinate legislation. Such a remedy cannot supplant or curtail the remedy of appeal granted by the empowering statute; at best it can be construed as a supplementary remedy. - HC

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