Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Maintainability of appeal - compliance of pre-deposit - The ...

Customs

March 24, 2020

Maintainability of appeal - compliance of pre-deposit - The first appellate authority erred in taking up the appeal preferred before it despite non-compliance of Section 129E of Customs Act, 1962 - To hear the appeal arising from an order issued without jurisdiction would be to compound the illegality of the proceedings. - AT

View Source

 


 

You may also like:

  1. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

  2. Non-Compliance of Pre-deposit - time limitation - Appellate Authority could not have dismissed the appeal on the ground that the prescribed mandatory appeal was made...

  3. Predeposit – non payment of service tax – petitioner shall pay the pre-deposit amount as ordered by the respondent appellate authority - HC

  4. Waiver of pre-deposit - dismissing the appeal for non-compliance of the deposit order - Unless Section 129E is complied with, the Appellate Authority cannot proceed to...

  5. Maintainability of appeal - appeal rejected as being defective for non-payment of the pre-deposit - the appeals filed by the instant petitioners u/s 107 of the CGST/BGST...

  6. Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

  7. Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

  8. Maintainability of Revenue appeal - the decision of Committee of Commissioners or Chief Commissioners as the case may, be is a sine qua non for a legitimate appeal to be...

  9. Maintainability of appeal - Failure to make pre-deposit - in appropriate cases, the First Appellate Authority is expected to exercise its discretion judiciously and it...

  10. Mandatory pre deposit - As the amended Section 35F has a retrospective operation and none of the petitioners herein has filed an appeal prior to 6/8/2014 before the...

 

Quick Updates:Latest Updates