Supreme Court of India
Vijay Prakash D. Mehta & Anr. v. Collector of Customs (preventive), Bombay
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1 Supreme Court bench has cited this judgment.
From the headnote
c Customs Act, 1962: ss. 130E(b) & 129E-Statutory right of appeal-Neither an absolute right nor an ingredient of natural justice Can be circumscribed by the conditions in the grant-Held-Obligatory on appellants to deposit duty or penalty levied pending the appeal. Section 129A of the Customs Act, 1962 confers right of appeal to the Appellate Tribunal. Where, however, the order appealed against relates to duty demanded in respect of goods which are not under the control of the cnstoms authorities or any penalty levied under the Act, s. l29E requires the aggrieved person to deposit with the
Where later benches applied it
Of those, 1 referred to
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