Home Case Index All Cases Customs Customs + HC Customs - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 157 - HC - CustomsAdmission and disposal of appeal - substantial question of law - Whether in the facts and circumstances of the case, the appellate tribunal is right in passing the order after five months twenty days from the date of hearing contrary to the judgment of this court in the case of Shivsagar Veg. Restaurant vs. Assistant Commissioner of Income Tax, Mumbai [2008 (11) TMI 64 - HIGH COURT BOMBAY]? Held that: - If detailed contentions is noted and in the earlier paragraphs with the reliance by parties on case law, the appeals emphasising the prejudice by refusal of the adjudicating authority to allow a cross examination of the official who carried out the test and parties rely on the tribunal's interim orders, whether all of them have an impact and to what extent has not been satisfactorily concluded. The tribunal has not, beyond one paragraph, adverted to the factual exercise and which was permitted by the tribunal by its interim orders. By consent, certain directions were issued and what has resulted therefrom and whether that aids and assists the tribunal in arriving at the final conclusion has not been adverted to. No reference to these aspects found. What facts and circumstances have been carefully examined has not been clarified. Once the manner in which the tribunal has dealt with the appeals is not agreed, then, no alternative exists, but to quash and set aside the impugned order. Appeals stand restored to the file of the tribunal to be disposed of finally and on merits. The tribunal need not waste its time in passing any interim orders. Both sides concede that the appeals can be disposed of finally and none of them is interested in placing additional documents or facts on record. The only document that the tribunal can refer is a brief synopsis of the written submissions, if at all required and brought forward by the parties. The tribunal, however must pass a detailed order uninfluenced by the impugned order - the tribunal to take up the appeals for expeditious disposal and endeavour to dispose of the same preferably by 31st December, 2016.
|