Home Case Index All Cases Customs Customs + SC Customs - 2004 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (8) TMI 110 - SC - CustomsSettlement order (Customs) - Valuation - Writ petition - Withdrawal of earlier petition - Held that:- withdrawal of the earlier writ petitions to enable the appellants to file rectification petitions would not show that the High Court on the earlier occasion had confirmed the original order passed by Settlement Commission. As a matter of fact in the writ petitions which have been disposed of by the impugned order, the High Court was obliged to go into the question as to whether the original order dated 2-8-2001 passed by the Settlement Commission was in accordance with law or not, but it has refrained itself from going into the said question - High Court was not justified in refusing to go into the merits of the original order passed by the Settlement Commission - Matter remanded back - Decided in favour of assessee.
|