Home Case Index All Cases Customs Customs + SC Customs - 2016 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 914 - SC - CustomsMaintainability of appeal before Apex Court - Challenge to the order passed by the High Court dismissing the review application on merit as well as delay - Earlier HC had dismissed the writ petition - Claim of refund - period of limitation - appellant contended that assessment was provisional and hence, it remained provisional for all purposes and on finalisation of assessment under Section 18(2) of the Act if refund is due, then it was obligatory on the part of the customs authorities to refund the amount without applying the provisions contained in Section 27 - appellant claimed that the rejection of the application for refund was absolutely unsustainable. It was also urged that the refund was rightly claimed under Section 18(2)(a) of the Act inasmuch as Section 27 was remotely not applicable. Held that:- It has to be understood that the Court has evolved and formulated a principle that if the basic judgment is not assailed and the challenge is only to the order passed in review, this Court is obliged not to entertain such special leave petition. The said principle has gained the authoritative status and has been treated as a precedential principle for more than two decades and we are disposed to think that there is hardly any necessity not to be guided by the said precedent. - the appeal, being not maintainable, stands dismissed. - Decided against the appellant.
|