Customs demand remains payable despite reference or appeal, preserving enforceability of orders under the appellate provision. Sums due to the Government under an order passed under section 129B(1) remain payable in accordance with that order notwithstanding that a reference has been made to the High Court or Supreme Court or an appeal has been preferred to the Supreme Court before the commencement of the National Tax Tribunal Act, 2005. The provision preserves the enforceability of the customs demand despite pending higher proceedings, and it was substituted for an earlier revision provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs demand remains payable despite reference or appeal, preserving enforceability of orders under the appellate provision.
Sums due to the Government under an order passed under section 129B(1) remain payable in accordance with that order notwithstanding that a reference has been made to the High Court or Supreme Court or an appeal has been preferred to the Supreme Court before the commencement of the National Tax Tribunal Act, 2005. The provision preserves the enforceability of the customs demand despite pending higher proceedings, and it was substituted for an earlier revision provision.
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