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Statutory appeal remedy cannot be overridden by subordinate legislation providing for supplementary remedy
Case Law Details
- Case Name
- Commissioner of Customs (II) Vs Poonam Courier Pvt. Limited (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Commissioner of Customs (II) Vs Poonam Courier Pvt. Limited (Bombay High Court)
Remedy of appeal to the CESTAT is provided under section 129A of the Customs Act i.e., by the parent enactment. This 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...
