Back
CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, CALCUTTA
SMT. ARCHANA WADHWA, S.S. Sekhon, JJ.
Howrah Ispat (P.) Ltd. -Appellant
Versus
Commissioner of Customs, Patna -Respondent
Final Order No. A-1413/Kol./2002 Stay Order No. S-1341/Kol./2002 Stay Petition No. 782/2002 Appeal No. C-316/2002, 1413 of 2002, 1341 of 2002, 782 of 2002, 316 of 2002
Decided On : 16-12-2002
Per S.S. Sekhon : After rejecting the request for adjournment, this stay petition as well as appeal is taken up for final decision as the issue lies in a narrow compass.
2. The Commissioner (Appeals) has rejected the appeal against a letter issued by the Assistant Commissioner for finalisation of provisional assessment as it appears from the annexures at page 20 of the paper book.
3. We find that Section 128 of the Customs Act provides an empowers the Collector (Appeals) to consider and pass a decision on an application filed by any person aggrieved by any decision or order passed under the Customs Act, so long as the Officer of the Customs lower in rank than a Collector of Customs has passed such or an order or decision. While Section 129A provides that a decision in order passed by the Commissioner of Customs, as an adjudicating authority could be taken cognizence by the appellate Tribunal. The difference in the wording of Section 129 (sic-128) and 129A cannot be ignored. The Commissioner (Appeals) should take cognizence on the decision, conveyed by the said impugned letter of finalisation of provisional assessments. On this view, of the matter, we find that earlier a catena of judgments are available, beginning with the Commissioner of Central Excise, one of which is in the case Commr. of Central Excise, Mumbai-I Vs. Raptakos Brett & Co. Ltd. reported in 2000 (40) RLT 492 (CEGAT) which we follow.
4. The decisions relied upon by the ld. Commissioner (Appeals) in the impugned order do not cover this aspect of the difference between Section 129 (sic-128) and 129A and, therefore, we would set aside the present order, remit the matter back to the Commissioner (Appeals) to decide the appeal, after hearing the appellants on the subject. Appeal is disposed of accordingly. Stay petition also gets disposed of.
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
