COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, HYDERABAD versus BAWANY SUGAR MILLS BADIN
Section 47 High Court Maintenance Appeal, in the present case, was filed in the name of the Collector of Customs, Sales Tax and Central Excise, but under the signature of the Office Superintendent (Law) when the Appellant subsequently realized this. That the appeal can only be filed by the collector. No one else, a request for permission to obtain the Memorandum of Appeal signed by the Collector was submitted, which was allowed only with all exceptions and only for the Collector without prejudice to the rights of the party A valid appeal may be filed through. And that if the memorandum of appeal is later signed by the collector after the deadline, the appeal will not be retained in law. The appeal filed by the appellant could not be retained.
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