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 November 2018 Year 2018 This

The right to prefer an appeal to the Tribunal under Sec. 129A of ...

Case Laws     Customs

November 5, 2018

The right to prefer an appeal to the Tribunal under Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 is available only to the CHA - Revenue’s appeal dismissed as not maintainable.

View Source

 


 

You may also like:

  1. Revocation of CHA licence - right to prefer an appeal to the Tribunal under Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 is...

  2. CHA - once proceedings under Regulation 22 is initiated which is normally done after the completion of investigations in a case, the proceedings under Regulation 21 go...

  3. Like other rights which form part of the fundamental freedoms protected by Part III, including the right to life and personal liberty under Article 21, privacy is not an...

  4. Right to prefer an appeal - Penultimate Order - Whether the CESTAT is right in law in holding that the right to prefer an appeal under Section 129A of the Customs Act,...

  5. Role of CHA in duty evasion - vicarious liability - The entitlement to do the business of CHA is to be tested in a proceedings under Regulation 22 of CHALR, 2014. And...

  6. Validity of assessment order u/s 143(3) r.w.s.144B - First 21 pages of the assessment order is a verbatim extract of the show cause notice. In page nos.22 and 23 in two...

  7. Revision u/s 263 - Deemed rental value - income from house property - applicability of provisions u/sec. 23(5) - The ITAT found that the Pr.CIT's order was justified in...

  8. Remission / Refund of Customs Duty - pilfered goods - the out of charge order i.e. order for clearance for home consumption was given on 18 May, 2011. Pilferage was...

  9. Return uploaded with a delay of 21 seconds - delay of few seconds only - The defence is that there is nothing wrong in the rejection of the return, since the software is...

  10. Income from House property - Vacancy can only follow a state of actual letting, envisaged u/ss. 23(1)(b)/(c). Reduction due to vacancy u/s. 23(1)(c) would accordingly...

  11. Registration of firm - manufacture of animal feed (exempt) - requirement of registration u/s 24 if exempted from registration u/s 23 - section 23 is not contrary to...

  12. Assessment of trust - assessment u/s 21(1) or u/s 21(4) of the wealth tax act - shares of the beneficiaries of the trust were known and determinate - hence the...

  13. Disallowance u/s.40(b) - remuneration paid to partners - requirement of discloser in Clause 21(c) of Form 3CD - Although the details referred to in Clause 21(c) does...

  14. Income from house property - deduction (Vacancy allowance) - Notably the words used in section 23(1)(c) of the Act are “the property is let and was vacant during the...

  15. Cost Inflation Index for the Financial Year 2022-23 notified as 331

 

Quick Updates:Latest Updates