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TMI Blog1989 (1) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... prayed for a writ in the nature of certiorari for quashing the various appellate proceedings pending before the CEGAT. There is also a prayer for a writ of prohibition directing the CEGAT to show cause why the proceedings commenced before it should not be quashed and it should not be refrained from entertaining the appeals. 3. The respondents to this writ petition are Union of India through the Secretary, Ministry of Commerce, North Block, New Delhi; the Chief Controller of Imports and Exports, the Collector of Customs, Cochin, the Collector of Customs, Madras, the Central Board of Excise and Customs, New Delhi and the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The Collector of Customs and the Assistant Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order as may be specified by the Collector of Customs in his order." 6. This power to approach the Appellate Tribunal is a statutory power. It can be exercised when the Board is of the view that the legality or propriety of any decision or order should be decided by the Appellate Tribunal. If an application is made to the Appellate Tribunal or the Collector of Appeals, as the case may be, within the period of limitation, the Appellate Authority will decide such appeals in accordance with law. The authority concerned must come to a decision whether appeals should be preferred or not. It is not possible to uphold the contention of the writ petitioner that the decision whether an appeal should be preferred or not is liable to be reviewed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue courts, the Appellate Tribunal and on Reference to the High Courts. 10. In the case of Commissioner of Income Tax v. Empire Company Limited 97 ITR 581, a Division Bench of this court following the judgment of the Supreme Court in the aforesaid case of Maheswari Devi Jute Mills Limited held that the price paid for purchase of 'loom hours' by one Jute Mill to another was revenue expenditure. But the Division Bench, after examining the facts and also the working time agreement, came to the conclusion that the 'loom hours' were nothing but the result of a restraint created by the members of Indian Jute Mills Association for the purpose of regulating the production according to the business needs of the market. This voluntary restrain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 81 for purchase of Beef Tallow on the strength of a licence which was initially valid up to October 31, 1981. Thereafter, the licence was revalidated with effect from October 22, 1982 and was subject to the provisions of paragraph 231 (1), (2) and (4) of the Import Policy of 1982-83. 14. The petitioners' case is that the Deputy Collector of Customs, Calcutta, by an order dated April 13, 1983 had accepted an order of the Assistant Collector of Customs that the petitioners' licence was valid for importation of Beef Tallow. The Bill of Entry in respect of the goods which had arrived at the Port of Calcutta sometime in March 1983, was assessed and clearance was allowed of the goods upon payment of duty. The Central Board of Customs and Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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