TMI Blog2020 (11) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... SHAILENDRA SHUKLA , JJ. ORDER Parties through their counsel. The petitioner before this Court has filed this present writ petition stating that the petitioner is a Private Limited Company engaged in the business of importing various types of goods including fabrics from China. Petitioner has further stated that the petitioner has imported polyster knitted fabrics and the goods of the petitioner have been seized by the respondents. The petitioner has prayed for the following relief : (1) Issue a writ, order or direction in the nature of mandamus to the respondents to pass the out of charge order for Home Consumption under Section 47 of the Customs Act, 1962 in respect of the goods under Bill of Entry No. 8913720 dated 23/9/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r before or after the appointed day, under section 130, as it stood immediately before that day: 303 [Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a) any goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the purposes of this Act. (ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioners of Customs or two Commissioners of Customs, as the case may be.] 305 [(2) 306 [The Committee of Commissioners of Customs may, if it is] of opinion that an order passed by- (a) the Appellate 305 [Commissioner of Customs] under section 128, as it stood immediately before the appointed day, or (b) the 302 [Commissioner (Appeals)] under section 128A, is not legal or proper, direct the proper officer to appeal 307 [on its behalf] to the Appellate Tribunal or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is five lakh rupees or less, one thousand rupees; (b) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than five lakh rupees but not exceeding fifty lakh rupees, five thousand rupees; (c) where the amount of duty and interest demanded and penalty levied by any officer of customs in the case to which the appeal relates is more than fifty lakh rupees, ten thousand rupees: Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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