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| The Tax Publishers2020 TaxPub(EX) 1087 CUSTOMS ACT, 1962
Section 129
Where assessee filed review petition arising out of judgment passed by Court, wherein Court has upheld the order passed by the Tribunal as the mandatory requirement of pre-deposit as provided under section 129(3) of the Customs Act, 1962 was not fulfilled, as there was no error apparent on the face of the record and the assessee under the guise of review was challenging the order passed by Court, which was under review, thus, review petition was dismissed.
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Appellate Tribunal - Validity of order - Mandatory requirement of pre-deposit not fulfilled -
Assessee filed review petition arising out of judgment passed by Court, wherein Court has upheld the order passed by the Tribunal as the mandatory requirement of pre-deposit as provided under section 129(3) of the Customs Act, 1962 was not fulfilled. Held: The Apex Court in the case of Haridas Das held that rehearing of a case can be done on account of some mistake or an error apparent on the face of the record or for any other sufficient reason. Since in instant case, there was no error apparent on the face of the record and the assessee under the guise of review was challenging the order passed by court, which was under review, thus, review petition was dismissed.
Followed:Haridas Das v. Usha Rani Bank (Smt.) & Ors. (2006) 4 SCC 78.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
IN THE MADHYA PRADESH HIGH COURT
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