Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1986 (7) TMI 292

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Oral Judgment]. - Only few facts are required to be stated to appreciate the grievance of the petitioner against the order passed by the Deputy Director, Foreign Exchange Enforcement and communicated to the petitioner on August 13, 1982, copy of which is annexed as Ex. K to the petition. The petitioner carried on business of export of fresh fruits and vegetable to the United Kingdom in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ys. 2. It is the claim of the petitioner that he preferred an appeal to the Appellate Court, but received an intimation from the Board to show cause as to how the appeal was lodged within period of limitation. The petitioner sent reply and claimed that the appeal was filed in time, but in any event the delay should be condoned. The Board had not passed any order in respect of the appeal, but in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ght in his contention that as the appeal is already lodged before the Appellate Board, it is for the Board to determine whether the appeal is competent, whether the appeal is filed within time, and whether the appeal has any merit. It is not for the authority whose order is challenged in appeal to determine that issue. Shri Sethna, learned counsel appearing on behalf of the Department, realised th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates