1984 (10) TMI 218

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....spondent. ORDER Evrett (India) Pvt. Ltd., 4, Government Place North, Calcutta-1 has filed an appeal being aggrieved from Order No. Cal-Cus-1141 and 1142/82 dated 10-5-1982 passed by the Appellate Collector of Customs, Calcutta. 2. In Column No. 3 of the Memorandum of Appeal the date of communication of the order has been mentioned as 21st Sept., 1982 whereas the appeal was presented ....

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....fore, there has been some delay in filing the appeal and we pray for condonation of the same." Shri Jani has also disputed the jurisdiction of this court in deciding the appeal by virtue of the provisions of Section 40 of the Finance Act, 1984 which is reproduced as under : - "40. Amendment of section 129A.-In Section 129A of the Customs Act,- (a) in sub-section (1), in the proviso, for t....

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....sub-section (1), the following sub-section shall be inserted, namely :- "(IA) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of Section 40 of the Finance Act, 1984, before the Appellate Tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand tr....

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....red to the Central Govt. and has pleaded that the above section relates to an order passed by the Collector (Appeals) under Section 128A of the Customs Act, 1962. He has pleaded that the present order-in-appeal is an order under Section 129A(1) (c) ibid and this order has been passed by the Appellate Collector of Customs under old Section 128 ibid as it stood immediately before the 11th day of Oct....