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    <title>1997 (2) TMI 115 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=44504</link>
    <description>The Supreme Court ruled that HPF and the Union of India lacked locus standi to file an appeal under Section 129A of the Customs Act as they were not directly aggrieved parties. The Court quashed the High Court&#039;s judgment, directing a decision on the Union of India&#039;s writ petition. It clarified that CEGAT&#039;s jurisdiction stems from the statute and upheld the statutory appeal procedure. The High Court&#039;s interim relief was set aside, and auction proceeds from the imported goods were to remain invested pending the High Court&#039;s decision.</description>
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    <pubDate>Thu, 20 Feb 1997 00:00:00 +0530</pubDate>
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      <title>1997 (2) TMI 115 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=44504</link>
      <description>The Supreme Court ruled that HPF and the Union of India lacked locus standi to file an appeal under Section 129A of the Customs Act as they were not directly aggrieved parties. The Court quashed the High Court&#039;s judgment, directing a decision on the Union of India&#039;s writ petition. It clarified that CEGAT&#039;s jurisdiction stems from the statute and upheld the statutory appeal procedure. The High Court&#039;s interim relief was set aside, and auction proceeds from the imported goods were to remain invested pending the High Court&#039;s decision.</description>
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      <pubDate>Thu, 20 Feb 1997 00:00:00 +0530</pubDate>
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