Manager, Regency Express, Vs. Commissioner of Customs (Prev.),

Manager, Regency Express, vs Commissioner of Customs (Prev.),

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta Decided Sep 04, 2001

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Citation: sooperkanoon.com/25387
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided On: Sep 04, 2001
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

Manager, Regency Express,

Respondent

Commissioner of Customs (Prev.),

Excerpt

1. vide the impugned order, the commissioner(appeals) has dismissed the appellants' appeals for non-compliance with the provisions of section 129e of customs act, 1962 without first passing the order on the stay petition filed by the applicants/appellants along with appeals.accordingly, i set aside the impugned order and remand the matters to the commissioner(appeals) with directions to first decide the stay petitions and then pass orders on the appeals filed by the appellants.appeals thus allowed by way of remand. stay petitions also get disposed of.

Full Judgment

1. Vide the impugned Order, the Commissioner(Appeals) has dismissed the appellants' appeals for non-compliance with the provisions of Section 129E of Customs Act, 1962 without first passing the Order on the Stay petition filed by the applicants/appellants along with appeals.

Accordingly, I set aside the impugned Order and remand the matters to the Commissioner(Appeals) with directions to first decide the Stay petitions and then pass Orders on the appeals filed by the appellants.

Appeals thus allowed by way of remand. Stay petitions also get disposed of.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Calc... Same Parties Manager, Regency Express, vs Commissioner of Customs (Prev.), Same Subject Customs