In three writ petitions challenging the constitutional validity of amended Section 129E of the Customs Act, 1962 regarding mandatory pre-deposit for appeals, the Bombay High Court dismissed the petitions relying on a prior decision.
All three writ petitions were dismissed.
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.
4-WP-6187-13859-12034-2017.DOC
Jitendra Shankar Nijasure Digitally signed byJitendra ShankarNijasureDate: 2018.09.2611:09:25 +0530
jsn
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 6187 OF 2017
Satish Panchariya … Petitioner V/S. Union of India & Anr. …Respondents WRIT PETITION NO. 12034 OF 2017 Hussain Shattaf … Petitioner V/S. Union of India & Anr. …Respondents WRIT PETITION (St.) NO. 13859 OF 2016 KSS Ltd. … Petitioner V/S. Union of India & Anr. …Respondents
Mr. Prakash Shah, with Mr. Jas Sanghavi i/b. V.B. Singh for the Petitioner.
Mr. Pradeep S. Jetly, for Respondents in WP No. 12034 of 2017. Mr. Dwivedi, Mr. Sham Walve and Mr. Mishra for the Respondent in WP No.6187 of 2017 and WPL No. 13859 of 2016.
CORAM: M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ. DATED: 24TH SEPTEMBER, 2018.
PC:-
dispensed with.
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4-WP-6187-13859-12034-2017.DOC
prescribing the mandatory pre-deposit for filing Appeals before the Commissioner (Appeal) and the Tribunal.
12017 (353) E.L.T. 154 (Bom.)
2/2
2 issues framed by the court
Whether Section 129E of the Customs Act, 1962 as amended by the Finance Act (No.2) of 2014 is constitutionally valid.
Whether the mandatory pre-deposit requirement for filing appeals is constitutionally sustainable.
Colour shows how this judgement treated each authority
Haresh Nagindas Vora Vs. Union of IndiaReferred¶17
Haresh Nagindas Vora Vs. Union of India
12017 (353) E.L.T. 154 (Bom.)Referred
2 provisions across 2 enactments
Satish Panchariya
Hussain Shattaf
KSS Ltd.
Union of India
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court