New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (4) TMI 952 - KERALA HIGH COURT

2015 (4) TMI 952 - KERALA HIGH COURT - 2015 (323) E.L.T. 461 (Ker.) - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at the commencement of the lis was prior to the introduction of the amendment 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 challeng .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

xt.P10 notice, to the extent it directed the petitioner to comply with 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 counse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

respondent was not specifically dealt with in the judgment disposing the 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 submiss .....

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 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 regard to the statutory right of appeal being hedged by onerous conditions, took a view that, in cases where the commencement of the l .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

benefit of the later judgment of this Court referred to above. I, therefore, 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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