TMI Blog1979 (10) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... r in revision No. 319/1976, dated 10-11-1976 passed by the Central Board of Excise and Customs in exercise of powers of revision vested in it under Section 130 of the Customs Act, 1962. The order in original which was the subject matter of the proceedings before the Board under Section 130 ibid. was order No. 96-11-G-2/71A, dated 18-9-1974 passed by the Assistant Collector of Customs, Calcutta. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connection that the petitioner also did not file any appeal against the Assistant Collector's orders under Section 129 of the Customs Act, 1962. The Board in exercise of the powers of revision vested in it under Section 130 ibid proceeded to deal with the application filed by the petitioners M/s. Express Cables Private Ltd., Calcutta. The Board took the view that the petitioners had no locus stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order passed by the Board in exercise of the powers of revision vested in it under Section 130 except in certain specified situations. Before the merits of the case could be taken up, it is therefore, necessary to decide the question of maintainability of the revision application filed by the petitioners under Section 131. 4. Under clause (c) of sub-section (1) of Section 131, a person aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o enhancement of penalty or of fine in lieu of confiscation or confiscation of goods of greater value and as such the case goes out of the first proviso. It is also not the case where duty of customs has been either levied or enhanced by the Board and consequently the case does not fall in the second proviso either. The result is that the petitioners' case does not fall in either of the provisos t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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