1993 (12) TMI 140

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....ain, SDR, for the Respondents. [Order per : Harish Chander; President]. - The matter was called. Shri D.N. Mehta, the learned Advocate has appeared on behalf of the appellants and Shri M.K. Jain, the learned SDR for the respondent. The learned Advocate stated that the order passed by the Tribunal has been complied with by the Collector. Shri M.K. Jain, the learned SDR accepts the same. The T....

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....sed as incidental and ancillary, not because they are inherent in the Tribunal, nor because its jurisdiction is plenary, but because it is the legislative intent that the power which is expressly granted in the assigned field of jurisdiction is efficaciously and meaningfully exercised. The powers of the Tribunal are no doubt limited. Its area of jurisdiction is clearly defined, but within the boun....

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....Court in the case of Nemichand Bhikamchand Jain v. Collector of Customs (P), reported in 1989 (41) E.L.T. 12 (Bom.) has held as under :- x x x x x 5. The Hon'ble Bombay High Court in the case of Samrat Shipping Co. Pvt. Ltd. v. Additional Collector of Customs, Bombay and Another, reported in 1990 (30) ECR 484 (Bombay) has held as under :- x x x x x 6. The R....