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

2014 (5) TMI 162

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uty - Unless the discretionary power exercised by the statutory authority is either perverse or arbitrary, this Court sitting under Article 226 would not interfere in such exercise of discretion - No record has been placed before this Court to establish as to whether the finding rendered by the Tribunal is either arbitrary or perverse - Assessees have not made out any case for interference by this Court – Decided in favour of assesses. - W.P. Nos. 15106-15107 of 2007 and M.P. Nos. 1-2 of 2007 - - - Dated:- 30-11-2011 - T.S. Sivagnanam, J. Shri T. Ramesh, for the Petitioner. Ms. Udaya Banu, for the Respondent. ORDER Since the dispute involved in both the Writ Petitions are common, they were head together and disposed o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 129B of the Customs Act within three months and to report compliance on 27-12-2005. Since the petitioners failed to deposit the said amount within the stipulated time, the appeals filed by them were dismissed by the Tribunal by order dated 27-12-2005. Challenging the said order, the present writ petitions have been filed. 3. Heard the learned counsel for the petitioner and the learned standing counsel for the respondents-Department and perused the materials available on record and also the counter affidavit filed by the respondents. 4. Admittedly, the order impugned in these writ petitions is an interim order passed by the Tribunal. The Tribunal being the first appellate authority over the order passed by the Commissioner of Customs, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r, it is seen that financial incapacity was not pleaded before the Tribunal by the petitioners. In such circumstances, the Tribunal took a lenient view and in exercise of its discretion directed to pay only 50% of the duty. It is the settled legal position that unless the discretionary power exercised by the statutory authority is either perverse or arbitrary, this Court sitting under Article 226 of the Constitution of India, would not interfere in such exercise of discretion. No record has been placed before this Court to establish as to whether the finding rendered by the Tribunal is either arbitrary or perverse. In such circumstances, the petitioners have not made out any case for interference by this Court. 5. In the result, these wr .....

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