APPEAL AGAINST ORDER OF DY. COLLECTOR
IN THE HIGH COURT OF JUDICATURE AT BOMBAY, while deciding the Writ petition no. 2686 of 1993, on 18.8.09, in re: RAMESH SAKALCHAND JAIN vs UNION OF INDIA, it was held as follows:-
QUOTE: The question before us for consideration is whether the Tribunal was right in arriving at a conclusion it has arrived at namely that it was not the forum to hear the appeal arising from an order passed by the Dy. Collector. The issue whether Dy. Collector rightly heard the matter has not been convassed before us. In our opinin, considering the provisions of Section 128(1) of the Customs Act, 1962 , the Tribunal was within the jurisdiction to arrive at a finding which it has arrived at. Apart from that, in the order dated 30th January, 1990 which was served on the petitioner along with the forwarding communication, it was clearly set out that the appeal against the order would lie with the Collector of Customs [Appeals]. It is therefore not a case where the petitioner was caught by surprise. It is not possible to accept that a failure by the consultant will give cause to the petitioner to approach this court in the exercise of its extraordinary jurisdiction. UNQUOTE
[for full text of the judgement, please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_bom_wp_2586]
HIGH COURT ORDER
VENKATRAMAN RAGGHUPATHY, Web admin.
