In a writ petition filed under Article 226 of the Constitution of India, Dr. Justice Anita Sumanth dismissed the plea by the petitioner to quash a CESTAT order requiring predeposit, ruling that only a Civil Miscellaneous Appeal lies against such orders under Section 130 A of the Customs Act, 1962.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.11.2019 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.1926 of 2007 & M.P.No.1 of 2007
ICICI Bank Limited having its Corporate Office at ICICI Bank Towers, Bandra-Kurla Complex, Bandra (E), Mumbai – 400 051 with whom ICICI Limited formerly known as Industrial Credit and Investment Corporation of India Limited) was amalgamated pursuant to the orders passed by the Hon'ble Bombay High Court.
.... Petitioner
Vs
...Respondents
Prayer: PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus to call for the records and proceedings of the second respondent culminating in the order dated 29.11.2006 bearing No.1153 to 1155 of 2006 and quash the same and direct the second respondent to hear and dispose the appeal bearing No.c/146/2006 without insisting on the pre deposit of the amounts set out in the impugned order.
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For Petitioner : Mr.S.Raghunathan For Respondents : Mr.S.Rajasekar
O R D E R
The petitioner has challenged an order dated 29.11.2006 passed by the CESTAT on the applications filed seeking predeposit of waiver, as against which only Civil Miscellaneous Appeal would lie, to be heard by a Division Bench in terms of the provisions of Section 130 A of the Customs Act, 1962 (see Metal Weld Electrodes and Metro Trading Company (Electrodes) P. Ltd., V. The Customs, Excise and Service Tax and Ors. (2014 (299) ELT 3)).
Sd/Assistant Registrar(CS III)
//True Copy//
Sub Assistant Registrar sl
To
1.The Secretary, Union of India Ministry of Finance, New Delhi – 110 001.
2.Customs, Excise and Service Tax Appellate Tribunal (Southern Bench) at Shastri Bhavan, Annexe Building, 1st Floor, Haddows Road, Chennai – 600 006.
3.The Commissioner of Customs (Import) Customs House, Rajaji Salai, New No.60, Chennai – 600 001.
+1cc to Mr.S.Rajasekar, Advocate sr.95786
Writ Petition No.1926 of 2007 & M.P.No.1 of 2007
nr 18/12/2019
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1 issue framed by the court
Whether to issue writ of Certiorari or Mandamus to quash CESTAT order demanding predeposit in appeal hearing.
Colour shows how this judgement treated each authority
2 provisions across 2 enactments
ICICI Bank Limited
Union of India
Customs, Excise and Service Tax Appellate Tribunal (Southern Bench)
Commissioner of Customs (Import)
Dr. Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
