Search Results Page

Search Results

1 - 8 of 8 (0.33 seconds)
Ayesha Begum vs Pr. Commissioner Of Central Tax - ... on 26 July, 2023 cites

Shri. Payangadi Moidu Mohammed Ali vs The Commissioner Of Appeal-I on 17 December, 2015

10. I have also gone through the judgments cited above. Hon'ble Madras High Court Judgment and specifically Shri Payangadi Moidu Mohammed Ali Vs Commissioner of Appeals, The Additional Commissioner of Customs (AIR) [2017 (2) TMI 84 Madras - HC], I find that the Tribunals have taken a consistent view that in the matter of Baggage, the Tribunal has no jurisdiction.
Madras High Court Cites 3 - Cited by 1 - R Mahadevan - Full Document

Ahmed Gani Natchiar … vs Office Of Theprincipal Commissioner Of ... on 30 March, 2021

11. The reliance by the Learned Advocate on the case of Ahamed Gani Natchiar Vs Commissioner of Customs, Chennai [2020 (9) TMI 267 CESTAT-Chennai] would also not help in as much as the Tribunal was deciding the matter on the direction of the Hon'ble High Court and it was also noted that the Revenue had not raised this issue of jurisdiction before the Hon'ble High Court. However, the Learned DR points out that on appeal by the Revenue against this order of the Tribunal entertaining the appeal filed by the appellant, the Hon'ble High Court disposed off the petition by making an observation that in terms of the proviso to Section 129A of the Customs, Act and appeal lies only before Revisionary Authority and therefore set aside the order of the Tribunal as bad in law. Therefore, this citation has still not support.
Madras High Court Cites 1 - Cited by 0 - A Sumanth - Full Document
1