CUSAA 11/2009 v. COMMISSIONER OF CUSTOMS & CENTRAL EXCISE
Case at a glance
Provisions considered
Judgment
Appellant Through Ms. Shikha Sapra, Advocate. versus COMMISSIONER OF CUSTOMS & CENTRAL EXCISE Respondent Through Mr. Satish Kumar, Sr. Standing Counsel. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR % ORDER 22.11.2011 It is pointed out that the original adjudication order was passed by the Commissioner, Customs and Central Excise, Commissionerate, Noida. In view of the judgment of the Delhi High Court in Suresh Desai and Associates versus Commissioner of Income Tax, (1998) 230 ITR 912 (Del), the 4 .y- present appeal before the Delhi High Court is not maintainable, even if the Customs, Excise and Service Tax Appellate Tribunal is in Delhi. in view of the aforesaid position, the present appeal returned as this Court does not have territorial jurisdiction. It will be open to the appellant to approach the appropriate High Court Signature Not Verified Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. . I> having jurisdiction and also file an application under Section 14 of the LimitationAct, 1963, if so advised. DASTI. j I /f c SANJIV KHANNA, J. ' t\! R.V. EASWAR, J. NOVEMBER 22, 2011 VKR ^
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