Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Sea Breeze Courier Versus Commissioner of Central Excise Customs & Service Tax

2015 (4) TMI 952 - KERALA HIGH COURT

Waiver of pre deposit - Held that:- Since this Court was relegating the petitioner to the alternate remedy of filing an appeal before the Appellate Tribunal, it was not considered appropriate to deal with the merits of Ext.P8 order, that was passed by the respondent and which was impugned by the petitioner in the appeal before the Appellate Tribunal. I notice, however, that in a later case that came up for consideration before this Court, this Court, after considering a similar contention with r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

endment to the Customs Act with effect from August 2014. - Order recalled. - R.P. No. 273 of 2015 in W.P.(C) No. 5061 of 2015 - Dated:- 13-3-2015 - A. K. Jayasankaran Nambiar,J. For the Petitioner : Sri C P Mohammed Nias For the Respondent : Sri Thomas Mathew Nellimoottil, SC, CB Ex ORDER This is a petition filed for reviewing the judgment dated 18.02.2015 in the writ petition. The petitioner had approached this Court challenging Ext.P8 order passed by the respondent under the Customs Act,1962. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the condition of depositing 7.5% of the duty confirmed against him by Ext.P8 order, as a condition for maintaining the appeal, that the petitioner had approached this Court through the writ petition, on the contention that the aforesaid condition was an onerous one, and effectively deprived him of the right to appeal under the Statute. 2. When the matter came up for hearing, after considering the submission made by the counsel on both sides, I had disposed the writ petition, by extending the ti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he writ petition. It is for recording the contentions of the petitioner against Ext.P8 order, and dealing with the same on merits, that the petitioner has preferred the review petition. 4. I have heard Shri.C.P.Muhammed Niyas, the leaned Counsel for the petitioner and Sri.Thomas Mathew Nellimoottil, the learned standing counsel for the respondent. 5. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find that, the specific contentions of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h the merits of Ext.P8 order, that was passed by the respondent and which was impugned by the petitioner in the appeal before the Appellate Tribunal. I notice, however, that in a later case that came up for consideration before this Court, this Court, after considering a similar contention with regard to the statutory right of appeal being hedged by onerous conditions, took a view that, in cases where the commencement of the lis was prior to the introduction of the amendment to the Customs Act w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

refore, recall the judgment of this Court dated 18.02.2015, and dispose the writ petition itself with the following observations and directions; i) It is settled law that the institution of a suit carries with it an implication that, all rights of appeal then in force, are preserved to the parties thereto till the rest of the career of the suit and, further, that the right of appeal that is vested is to be governed by the law prevailing at the date of institution of the suit or proceedings, and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version