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The Commissioner of Customs (ImportsI) Versus The Shipping Corporation of India Ltd.

2016 (10) TMI 149 - BOMBAY HIGH COURT

Admissibility of appeal - substantial question of law - Held that: - similar appeals admitted by a Division Bench of the court as held in the case of J.M. Baxi & Co. & Another [-]. The appeal admitted on the same substantial question of law - Appeal .....

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milar appeals have been admitted by a Division Bench of this Court {Customs Appeal No.9 of 2014 (The Commissioner of Customs (Import), Mumbai Vs. J.M. Baxi & Co. & Another) with connected appeals)} on 922015. This appeal is also admitted on t .....

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giving the department adequate opportunity to deal with the same? (B) Whether even though the CESTAT has powers under section 129B of the Customs Act, 1962 and/or Rule 10 CESTAT (Procedure) Rules, 1982 to suo moto decide an Appeal on an entirely new .....

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eard in respect of the new grounds on which the Appeal was decided? (C) Whether the CESTAT has committed a substantial error of law in not referring to various documents produced by the Revenue before allowing the Appeal of the Respondents? (D) Wheth .....

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he CESTAT without dealing with propositions suffers from non-application of mind and non-consideration of material on record and is therefore bad in law? (F) Whether the CESTAT is right in law in setting aside confiscation of the vessel 'Desh Mah .....

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