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NAUBAHAR BOTTLING CO. LTD versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL

The High Court upheld the Civil Procedure Code (VV 1908), Section 114 and O XLVII, R1 High Court, pursuant to the Customs Act 1969 section 196 (I) [as added by the Finance Act (V of 1989)]. Because the Tribunal was without jurisdiction, it observed in its order dated 14.4.1996 that the review filed by the appellant would be considered pending and the decision was taken by the competent authority under section 196. (1) was added to the Customs Act, 1969 by the Finance Act 1989. The application, which began on 30 April 1995, moved pending tribunals with the federal government, who were able to decide, the reason for ignoring such legal provisions before the High Court. Could not be submitted because the High Court accepted the review request and withdrew its order dated 14 ated. 1999, arguing that the appeals were pending and filed before the appropriate High Court Bench. patent advocate from Khurian wala lawyer