1. Application for a detention certificate — Pendency of appeal against order of the Customs, Excise and Gold (Control) Appellate Tribunal. (Para 1 )
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1987 Supreme(SC) 762
SUPREME COURT OF INDIA
L.M.Sharma : M.M.Dutt
Collector Of Customs
Versus
Krishna Sales Private Limited
Case No. : 2846 of 1986
Date of Decision : 10/6/87
The pendency of an appeal in a higher court against an order of an appellate tribunal is not a valid ground for rejecting an application for a detention certificate.
Headnote:(A) Customs, Excise and Gold (Control) Act - Application for detention certificate - Pendency of appeal - Application for a detention certificate should not be rejected on the ground that an appeal is pending in the court against the order of the appellate tribunal. (Para 1)
Facts of the case:
An application for a detention certificate was filed. The authority sought to reject the application on the basis that an appeal against the order of the appellate tribunal was pending before the court.
Findings of Court:
The court directed that the application for a detention certificate should not be rejected on the ground that the appeal is pending against the order of the appellate tribunal.
Issues: Whether the pendency of an appeal against the order of the appellate tribunal is a valid ground for rejecting an application for a detention certificate.
Ratio Decidendi: The pendency of an appeal in the court against the order of the appellate tribunal is not a sufficient ground to reject an application for a detention certificate.
Result: Direction issued that the application should not be rejected.
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Table of Contents
2. Whether an application for a detention certificate can be rejected on the ground that an appeal against a Tribunal order is pending. (Para 1 )
3. A pending appeal against a Tribunal order is not a valid ground for rejecting an application for a detention certificate. (Para 1 )
4. Pendency of an appeal against a Tribunal order does not constitute a legal ground to reject an application for a detention certificate. (Para 1 )
5. Directed that the application for a detention certificate shall not be rejected on the ground of a pending appeal. (Para 1 )
6. Can an application for a detention certificate be rejected solely because an appeal against a Tribunal order is pending?
No, the court held that an application for a detention certificate should not be rejected on the ground that an appeal is pending against the order of the Customs, Excise and Gold (Control) Appellate Tribunal. (Para 1 )
(1) HAVING heard learned counsel for the Collector of Customs, Bombay and M/s. Krishna Sales Pvt. Ltd., we direct that the application made by the latter for a detention certificate should not be rejected on the ground that the appeal is pending in this court against order of the Customs, Excise and Gold (Control) Appellate tribunal, New Delhi.
