Non-compliance with conditions imposed u/s 129(e) of Customs ...

Non-compliance with Customs conditions rejected appeal; High Court allowed writ petitions challenging final CEGAT order in appropriate cases.

Case Laws Customs

September 11, 2024

Non-compliance with conditions imposed u/s 129(e) of Customs Act, 1962 led to rejection of appeal. The High Court held that writ petitions challenging final order of CEGAT are maintainable in appropriate cases heard by Division Bench, despite availability of statutory remedy u/s 35G of Central Excise Act. These petitions were treated as mercy petitions without involving any question of law. To balance interests, the impugned orders were set aside on condition of remitting Rs. 15 lakhs per appeal within four weeks.

View Source

← Previous Next →

Non-compliance with conditions imposed u/s 129(e) of Customs ...

Non-compliance with Customs conditions rejected appeal; High Court allowed writ petitions challenging final CEGAT order in appropriate cases.

Case Laws Customs

September 11, 2024

You may also like:

Conviction u/ss 420, 467, 468, 120B of the IPC and Section 5(2) and 5(1)(d) of the Prevention of Corruption Act, 1988. Petitioner worked as Appraiser in Customs office....

Stay of demand - AO directed to pay 20% of demand for stay which was not complied - Ld. single Judge put precondition to 10% deposit to consider stay petition by CIT(A)...

Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under...

The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an...

Writ petition challenging contravention of FEMA laws and penalty imposed held non-maintainable due to availability of alternative statutory remedies. Petitioner not...

Validity of input tax credit (ITC) u/s 16 of the UP GST Act hinges on compliance with specified conditions to avoid double taxation. The burden lies on the dealer to...

The petitioner's appeal against cancellation of GST registration was filed beyond the condonation period prescribed u/s 107(4) of the GST Act. The petitioner had not...

Condonation of delay in filing appeal - In the facts of the present case, we find that the period from the date of filing of the writ petition on 24.02.2018 and the date...

The High Court considered the maintainability of an appeal against an Order-in-Original and jurisdiction to pass an order in appeal under the Finance Act, 1994. The...

Invocation of extraordinary writ jurisdiction - petitioner not entitled to exclusion of time taken in writ proceedings from limitation period for filing appeal. Abuse of...

The Bombay High Court addressed non-compliance with Rule 28 of the NCLT Rules, 2016 regarding timely registration and disposal of applications u/s 94 and 95 of the...

Waiver of pre-deposit - dismissing the appeal for non-compliance of the deposit order - Unless Section 129E is complied with, the Appellate Authority cannot proceed to...

The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the...

Delay of 294 days in filing Special Leave Petition deemed invalid. Reopening of assessment u/s 143(3) without proper sanction u/s 151(1) from competent authority. Income...

Maintainability of the writ petition in HC - Validity of reassessment order passed - The petitioner raised concerns about procedural irregularities, including the lack...

Quick Updates: