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

TMI Blog

Home

2017 (7) TMI 1167

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... J. Heard learned Senior Counsel for the appellant and the learned Standing Counsel appearing for the respondent. 2. This appeal arises from the judgment of the learned Single Judge in W.P.(C) No.18975 of 2017, whereby the prayer of the appellant to set aside Ext.P3 order was declined and the learned Single Judge has relegated the appellant to pursue his statutory remedy of appeal before the Cust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal, in the writ petition, there was no challenge against such statutory prescriptions. In the absence of any such challenge, the appellant cannot set up any plea with respect to the onerous nature of the statutory preconditions to maintain an appeal and is bound to comply with those conditions. In such circumstances, this Court also cannot relax such statutory prescriptions. 5. Insofar as t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re which appeal is to be preferred. Therefore, we do not find any merit in the contentions now raised before us and consequently, the appeal is devoid of merit and is liable to be dismissed. However, having regard to the pendency of the writ petition and also taking note of the fact that the learned Single Judge himself has granted two weeks' time to the appellant to prefer an appeal before t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates