Supreme Court · 1978 INSC 91 · Decided 26 April 1978
Superintendent (TECH. I) Central Excise I.D.D. Jabalpur and ORS. v. Pratap Rai
- Court
- Supreme Court of India
- Citation
- 1978 INSC 91 · [1978] 3 S.C.R. 729
- Case number
- CIVIL APPEAL No. 363/1978
- Decided
- 26 April 1978
- Bench
- S. MURTAZA FAZAL ALI, JASWANT SINGH, R.S. PATHAK (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 122, 128
Headnote
.. • ., • ""' • - • ' _._> - 729 SUPERINTENDENT (TECH. I) CENTRAL EXCISE I.D.D. JABALPUR AND ORS. v. PRATAP RAI April 26, 1978 [S. MURTAZA FAZAL ALI, JASWANT SINGH AND R. S. PATHAK, JJ.j Natural Justice, Principles of-When an order is struck down by the appel­ of "without pre;udice" Customs Act, Section 122 and 128. A B Twenty-three watches on which no custom duty was paid were seized frotn C the respondent by the Customs Authorities apd in the adjudication proceedings under section 122 of the Customs Act, the Assistant Collector
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