Commissioner Export Customs appealed against the Tribunal order rejecting a rectification application. The High Court held the appeal was not maintainable based on previous precedents and dismissed it.
The appeal against the Tribunal order rejecting the rectification application was dismissed as not maintainable.
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.
16-CUAPP-7-18.doc
Sharayu Khot .
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CUSTOM APPEAL NO. 7 OF 2018
The Commissioner of Customs (Export) …Appellant
Versus
M/s. Parimala Singh …Respondent
Mr. Pradeep S. Jetly, for the Appellant.
CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
DATE : 19 September 2018
ORDER :
SharayuPandurangKhot Digitally signedby SharayuPandurangKhotDate:2018.09.2617:20:36 +1200
1962 challenges the order dated 31st July 2017 passed by the
Customs, Excise and Service Tax Appellate Tribunal (for short
1 / 2
September 19, 2018
16-CUAPP-7-18.doc
“ the Tribunal ”).
(Bom) .
[RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.]
2 / 2
September 19, 2018
1 issue framed by the court
Whether an appeal under Section 130 of the Customs Act against an order rejecting a rectification application is maintainable.
Colour shows how this judgement treated each authority
1 provisions across 1 enactments
The Commissioner of Customs (Export)
M/s. Parimala Singh
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
