Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
HC dismissed the review petition challenging pre-deposit requirements with Rs.10,000/- costs. The petition failed on procedural and substantive grounds. The Advocate's certificate accompanying the review petition did not comply with Rule 23(iii) of Chapter IV of the Bombay HC Rules. The court rejected petitioner's argument that being a loss-making unit warranted waiver of 10% pre-deposit requirement. The court emphasized that extraordinary jurisdiction cannot be invoked merely to circumvent pre-deposit conditions. The review jurisdiction being limited in scope, and the petition essentially attempting to re-argue the matter, no grounds were established for exercising review powers.
HC dismissed the review petition challenging pre-deposit requirements with Rs.10,000/- costs. The petition failed on procedural and substantive grounds. The Advocate's certificate accompanying the review petition did not comply with Rule 23(iii) of Chapter IV of the Bombay HC Rules. The court rejected petitioner's argument that being a loss-making unit warranted waiver of 10% pre-deposit requirement. The court emphasized that extraordinary jurisdiction cannot be invoked merely to circumvent pre-deposit conditions. The review jurisdiction being limited in scope, and the petition essentially attempting to re-argue the matter, no grounds were established for exercising review powers.
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