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 June 2021 Year 2021 This

In the event of non-filing of an appeal, the litigants are not ...

Customs

June 14, 2021

In the event of non-filing of an appeal, the litigants are not only deprived of an opportunity, but the High Court cannot appreciate those facts culled out with reference to the documents and evidences. The appellate authority in the event of passing an order, with reference to the facts and the grounds raised, it would be convenient for the High Court to consider the further proceedings, if any in the light of the findings by the original authority as well as by the appellate authority. These aspects are vital in order to form a clear opinion, which would be of paramount importance to render justice - Thus, the importance of an appeal under a statute cannot be undermined by the High Court by dispensing with the appellate remedy. - HC

View Source

 


 

You may also like:

  1. Condonation of delay in filing an appeal before Commissioner (appeals) - there is no reason why the petitioner should be deprived of an opportunity to file an appeal- HC

  2. Acceptable ground for the purpose of entertaining a Writ Petition - the finding of such appellate forums would be a valuable assistance for the purpose of exercise of...

  3. Demand of duty - Appelalnt sought the grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs) - appellant allowed to investigate the...

  4. SVS, 2019 - gross suppression of documents by the petitioner - The petitioner is required to be non-suited on the ground of suppression of facts and documents,...

  5. Reopening of assessment u/s 147 - notice issued u/s 148A(b) - non availing the opportunity to defend its case to the petitioner - As some technical snag on the portal,...

  6. Reopening of assessment u/s 147 - denial of natural justice - order passed under Section 148A(d) - The legal principle that can be culled out from the aforementioned...

  7. Right to file an appeal - whether a person who opts to make payment in terms of Clause (a) of Sub-Section (1) of Section 129 of the CGST Act / SGST Act to get...

  8. CENVAT credit - non-registration as ISD should not deprive the assessee of substantial benefit of credit - AT

  9. Difference in weighment of export goods - Advance license scheme - appreciating the fact that such difference was only 10%, there is no justification for the...

  10. Penalty u/r 25 of CER - storage of goods outside factory premises - imposition of penalty on the sole ground of non-observing of procedural requirement of Rule 4(4)...

 

Quick Updates:Latest Updates