Supreme Court · 1969 INSC 211 · Decided 1 September 1969
Union of India v. A.V Narasimhalu
- Court
- Supreme Court of India
- Citation
- 1969 INSC 211 · [1970] 2 S.C.R. 145
- Case number
- CIVIL APPEAL No. 1361/1966
- Decided
- 1 September 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Civil Courts-Exclusioll of jurisdiction-Sea Custo1ns Act, 1878, ss. 188, 191. Section 188 of the Sea Customs Act, 1878, provides fOr an appeal against any order of an officer of customs and the order passed in tht­ appeal is made final subject to the, revision under s. 191 of the Act. The was rejected. An appeal to the Collector of Customs and a revision to the Central Board of Revenue were unsuccessful. The respon­ dent instituted an action in the Civil Court for refund of the amount. The trial court decreed the suit but the first appellate court held that the civil court
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