2004 (5) TMI 416

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...., SDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - We have heard Shri K.K. Banerjee for the Appellant and Shri T.K. Kar, SDR for Revenue. Shri T.K. Kar, SDR has taken a preliminary objection that the ROM application has been barred by time limit under Section 129B of the Customs Act, 1962 as applicable to Central Customs Law has been amended in 2002 when the time limit of four ye....

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....nal Insurance Company's case, the accident occurred prior to the Motor Accidents Claims Tribunal were constituted and no suit had been filed in the Civil Courts and it was held by the Hon'ble Supreme Court that the vested right of action was not meant to be extinguished. But in the present case the procedural law has been amended. All procedural amendments are prospective in nature till they are n....