2020 (3) TMI 85

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....riginal Side Rules: "Rules of Appeals and Applications (Reference) etc. to the High Court under the Income Tax Act, 1961 and the corresponding provisions enacted in Sections 35G and 35H of the Central Excise Act, 1944; sections 130A and 130 of the Customs Act, 1962; sections 27A and 27 of the Wealth Tax Act, 1957 and section 35 of the Foreign Exchange Management Act, 1999". We have been shown from the Rules relating to Computerization of the Cause List of the Original Side that "Foreign Exchange Appeal" and "Income Tax Appeal" are registered as 'FEA' and 'ITA', respectively. We have further been shown that applications under the Customs Act, the Central Excise Act and the Foreign Exchange Regulation Act are registered as 'CUSTA'....

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....red as APO and placed before us on an assignment being made by His Lordship. In our view, section 54 of the Foreign Exchange Regulation Act, 1973 and section 35 of the Foreign Exchange Management Act, 1999 are pari materia with section 42 of the 2002 Act, yet, absence of any reference to the 2002 Act in the said Rules is a bit surprising. Absence of a code number for appeals that are carried in terms of or under section 42 of the 2002 Act and presented before this Court has resulted in assigning case code APO to this appeal. This is coupled with the omission in the said Rules to indicate which Bench would have the determination to entertain such an appeal, which has resulted in the aforesaid order of assignment. Although, the High Cou....