C.A. No. 005430 - 005432 / 2017
M/S INTERNATIONAL AIR CHARTER OPERATIONS(I) PVT LTD THROUGH ITS AUTHORIZED SIGNATORY vs COMMISSIONER OF CUSTOMS (PREVENTIVE), NEW DELHI
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE UDAY UMESH LALIT and HON'BLE MR. JUSTICE S. RAVINDRA BHAT
Order Date
26-11-2021
Filed On
30-03-2017 03:16 PM
AI Summary
Appeals under Section 130-E of the Customs Act, 1962 are not maintainable unless the issues raised fall within the jurisdictional scope of that provision; appeals raising matters outside that ambit must be dismissed for want of jurisdiction.