Supreme Court · 1967 INSC 163 · Decided 27 July 1967
Collector of Customs & Excise, Cochin & ORS. v. A. S. Bava
- Court
- Supreme Court of India
- Citation
- 1967 INSC 163 · [1968] 1 S.C.R. 82
- Case number
- CIVIL APPEAL No. 2007/1966
- Decided
- 27 July 1967
- Bench
- J.C. SHAH, S.M. SIKRI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Customs Act Section 129
Headnote
Central Excise and Sa.It Act (1 of 1944), ss. 12 and 35-Unfetter­ ed right of appeal-Provision of s. 129, Sea Customs Act, 1878 ezten.­ ded to appeals under Excise Act-Obligation to deposit amount of duty pending appeal-If provision in s. 129 one ;in regard to proce· dure relating c Act) a person aggrieved by any decision or order under the Act and rules has an unfettered right of appeal. Under s. 12 of the Act, the Central Government may apply to appeals under the Excise Act the Provisions of the Sea Customs Act, 1878 (Customs Act) dealing with th~ nrooedure relating to
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