The High Court of Judicature at Bombay addressed two substantial questions of law regarding the powers of the Customs Excise Gold (Control) Appellate Tribunal. The bench observed that questions necessitate full consideration.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CUSTOMS APPLICATION NO. 7 OF 2002.
Commissioner of Customs (Preventive), Mumbai. ... Applicant. V/s.
Ashwin Mehta. ... Respondent.
A.J.Rana, senior counsel with P.S.Jetly for the applicant.
H.R.Shetty for the respondent.
CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ.
DATED : 16th June 2006.
P.C. :
---- . Heard learned counsel for the rival
parties.
February, 2005 on the following substantial question
of law:
"a. Whether the customs Excise Gold (Control) Appellate Tribunal is justified in entertaining application for Rectification of Mistake when there was no mistake apparent on records of CEGAT order dated 10/10/2000?"
"b. Whether Customs, Excise Gold (Control) Appellate Tribunal order dated 27/7/2001 amounted to review of its own order dated 10/10/2000, and if so, whether CEGAT has power to review its own order?"
| 3. | Having heard rival parties at length and | ||||
|---|---|---|---|---|---|
| having | conside | red | the findings recorded |
by | the |
| appellate | Trib | unal, | in both orders; one |
passed | in |
| the | appeal | and another passed on the |
re | ctification | |
| application, | we | are satisfied that the qu |
estions | of | |
| law | referred | to above, need consideration |
by | this | |
| Court. | In | the | above view of the matter, |
the | Tribunal |
| is |
directed | to forward statement of case |
and | refer |
the substantial questions of law incorporated herein
for the opinion of this Court.
of in terms of this order with no order as to costs.
(J.P.DEVADHAR, J.)
(V.C.DAGA J.)
3 issues framed by the court
Whether the Customs Excise Gold (Control) Appellate Tribunal was justified in entertaining an application for rectification when no mistake was apparent on the records.
Whether the Tribunal's order amounted to a review of its own order and if it had the power to review such order.
Whether the substantial questions of law referred to the High Court require determination by this Court.
Commissioner of Customs (Preventive), Mumbai
Ashwin Mehta
V.C.Daga
J.P.Devadhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
