The Bombay High Court dismissed three writ petitions challenging the validity of Section 129E of the Customs Act, 1962, as amended by the Finance Act (No. 2) of 2014.
All three writ petitions are 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.
1/2
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
1 issue framed by the court
Whether Section 129E of the Customs Act, 1962 (amended in 2014) mandating pre-deposit for appeals is constitutionally valid.
Colour shows how this judgement treated each authority
Haresh Nagindas Vora Vs. Union of IndiaFollowed¶17
Haresh Nagindas Vora Vs. Union of India 12017 (353) E.L.T. 154 (Bom.)
2 provisions across 2 enactments
Satish Panchariya
Union of India
Hussain Shattaf
Union of India
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