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1989 (4) TMI 98 - HC - CustomsWrit jurisdiction - Appeal against the order of the Tribunal not maintainable before the Single Judge
The High Court of Madras dismissed a Writ Petition seeking Certiorari to quash an order issued by the Collector of Central Excise, as modified by the Customs, Excise and Gold (Control) Appellate Tribunal. The Court held that since the petitioner did not follow the required procedure under Section 130 of the Customs Act to refer the case to the High Court within the specified time frame, the Writ Petition was not maintainable. The Court also noted that any appeal questioning the Tribunal's order must be heard by a Bench of at least two judges, making the Writ Petition inappropriate for a Single Judge to quash the order.
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