Commissioner of Customs Vs. Ajanta Leather Fashions Ltd. - Court Judgment |
SooperKanoon Citation | sooperkanoon.com/671201 |
Subject | Customs |
Court | Supreme Court of India |
Decided On | Jan-31-2002 |
Judge | S.P. Bharucha, C.J.,; U.C. Banerjee and; Shivaraj V. Patil, JJ. |
Reported in | 2004(165)ELT492(SC) |
Acts | Customs Act, 1962 - Sections 130E |
Appellant | Commissioner of Customs |
Respondent | Ajanta Leather Fashions Ltd. |
Disposition | Appeal dismissed |
Excerpt:
- indian stamp act (2 of 1899), sections 47-a & 19-b: [s.b. sinha & deepak verma, jj] registration of sale deed -stamp duty - limitation to recover deficit stamp duty - sale deed found deficit in stamp duty - proceedings for recovery initiated in 1998 - period of limitation so far as section 47-a of the act is concerned is two years. the limitation of period of four years was provided for in terms of the proviso appended to section 19-b (4) of the act but the statute which was applicable at the relevant point of time provided for invoking the period of limitation was four years from the date of registration held, amendments carried out by the state of tamil nadu in the act must, therefore, be held to have a prospective operation only. authorities of the state of tamil nadu came to know.....order1. the argument on behalf of the appellant is that the tribunal did not follow its earlier three member bench judgment that took a different view. it does not appear that that earlier judgment was pointed out to the tribunal by counsel who appeared on behalf of the appellant and it is not so stated in the memo of the civil appeal. for the rest, classification is within the province of the tribunal.2. the civil appeal is dismissed.3. no order as to costs.
Judgment:ORDER
1. The argument on behalf of the appellant is that the Tribunal did not follow its earlier three member Bench judgment that took a different view. It does not appear that that earlier judgment was pointed out to the Tribunal by Counsel who appeared on behalf of the appellant and it is not so stated in the memo of the civil appeal. For the rest, classification is within the province of the Tribunal.
2. The civil appeal is dismissed.
3. No order as to costs.