TMI Blog2024 (4) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... cation vis-a-vis compounding of an offence under Section 137 of the Customs Act, 1962, or not - HELD THAT:- Bearing in mind the submissions of learned senior counsel and also the fact that the CESTAT has now remanded the matter to the Chief Commissioner to reconsider the application filed for compounding of the offence under Section 137 of the Customs Act, 1962, the matter needs no interference. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Excise and Service Tax Appellate Tribunal (for short CESTAT ) which, in fact, according to learned senior counsel, was not available to the respondent inasmuch as CESTAT has no jurisdiction to entertain an application vis-a-vis compounding of an offence under Section 137 of the Customs Act, 1962. She however, submitted that CESTAT has not passed an order on merits of the said application but in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed under Section 137 of the Customs Act as expeditiously as possible. It is needless to opine that in the event either of the parties is aggrieved by the order to be made by the Chief Commissioner a writ petition is maintainable before the High Court. In view of the aforesaid order, the contentions of learned senior counsel for the petitioner that the CESTAT had no jurisdiction to entertain t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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