The Commissioner Of Customs (Export) Air Cargo Complex v. Parimala Singh

16-CUAPP-7-18.doc Sharayu Khot.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOM APPEAL NO. 7 OF 2018 The Commissioner of Customs (Export) ...Appellant

Versus

M/s. Parimala Singh

...Respondent

---------- Mr. Pradeep S. Jetly, for the Appellant.

---------- CORAM :

M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.

DATE : 19 September 2018 ORDER :

1.

This Appeal under Section 130 of the Customs Act, Sharayu Pandurang Khot by Sharayu Pandurang Khot Date:

2018.09.26 17:20:36 +1200 1962 challenges the order dated 31st July 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 1 / 2 September 19, 2018

16-CUAPP-7-18.doc "the Tribunal").

2.

The impugned order dated 31st May 2017 was passed on rectification application filed by the Revenue to rectify the order in Appeal dated 27th July 2016. 3.

The Appeal filed is not maintainable. By the impugned order dated 31st May 2017, the Tribunal rejected the Revenue's application for rectification of the order dated 27th July 2016. An Appeal from the said order is not maintainable before this Court as held by this Court in Chem Amit Vs. Assistant Commissioner of Income-tax 272 ITR and Union of India Vs. Jain Irrigation Systems Ltd. 2015(322) E.L.T. 662 (Bom).

4.

In the above view, the Appeal as filed is dismissed as not maintainable under Section 130 of the Customs Act, 1962. [RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.] 2 / 2 September 19, 2018