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2021 (7) TMI 1144 - HC - CustomsMaintainability of appeal - Form No. CA-1 under Rule 3(1) of the Customs (Appeals) Rules, 1982 read with Section 128 of the Customs Act - Confiscation - Foreign Currency - HELD THAT:- The form prescribed for filing an appeal before the Commissioner (Appeals) is CA-1, though Column No. 4 seeks for providing the date of communication of the order appealed against, the same cannot be controlled the manner in which an appeal is to be preferred. If there are separate dates on which different appellants had received the orders, those different dates can be provided in the column. Further, when right of appeal is a vested right and a creation by the statute, the form prescribed or any column in the form so prescribed cannot control the right to file an appeal. Appeal to the Commissioner of Appeals cannot be determined either by the rules governing the appeal to the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The respondent to take up the appeal already filed by the appellants, accept and treat the same as duly filed, number the same and consider it in accordance with law - Appeal allowed.
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