HARISH CHANDER, I.J.RAO
Collector of Customs – Appellant
Versus
Skefko India Bearing Co. Ltd. – Respondent
Harish Chander, Member (J)
1. The Collector of Customs, Bombay, has filed three applications on form CA 5 in terms of provisions of Section 129-D(i) of the Customs Act, 1962, in pursuance of order No. 26-R/85 dated 7th June, 1985 passed by the Central Board of Excise and Customs, New Delhi. The said order dated 7th June, 1985 was received by the present appellant, viz. Collector of Customs, Bombay, on 24th July, 1985 and the Collector of Customs, Bombay, had presented these appeals in the Registry on the 8th day of October, 1985. In terms of the provisions of Sub-section (4) of Section 129-D, the same are being treated as appeals and are registered with the Registry as appeal Nos. C/1925/85-A, C/1926/85-A and C/1927/85-A.
2. M/s. Skefko India Bearing Co. Ltd. have also filed the above captioned appeals being aggrieved from the order passed by the Collector of Customs, Bombay. M/s. Skefko India Bearing Co. Ltd. had requested that the issue involved in the four appeals filed by them is similar to the review applications filed by the revenue and as such the same may also be heard along with them. In the interest of justice, we club the above captioned four appeals with the review a
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