2016 (4) TMI 1148 - HC - Customs

Application for early hearing rejected by the tribunal - recurring issues - out of turn hearing - Held that - While the Tribunal is right and justified in holding that all appeals should actually come in queue it is not easy to reject the contention that there must be an emergency ward also. Some cases which require urgent attention not merely due to any reason attributable to the assessee but also for the reason that the issue raised therein may cover the issues raised in several appeals may have to be taken up out of turn. Therefore the appeal is allowed the order of the Tribunal is set aside and the matter remitted back to the Tribunal to fix a date for early hearing depending upon the convenience of the Tribunal taking note of the fact that the issue is of recurring nature and that one disposal may enure to the benefit of several appeals.

Summary

Issues: Application for fixing an early date for hearing of appeal under Section 130 of the Customs Act, 1962 was rejected by the Tribunal.

Analysis:
The appellant approached the High Court under Section 130 of the Customs Act, 1962, challenging the rejection of their application for an early hearing date by the Tribunal. The main contention raised was that the issue pending before the Tribunal was of a recurring nature, and the Tribunal itself acknowledged that such issues could be taken out of turn. The appellant argued that urgent attention was required not only due to reasons attributed to the assessee but also because the issue raised could impact several appeals. The High Court acknowledged the Tribunal's position that all appeals should ideally follow a queue but recognized the need for an "emergency ward" for cases requiring immediate attention.

The High Court, after considering the arguments presented, allowed the appeal, set aside the Tribunal's order, and remitted the matter back to the Tribunal. The Tribunal was directed to fix an early hearing date based on its convenience, considering the recurring nature of the issue and the potential benefits to multiple appeals from a single disposal. The Tribunal was instructed to issue the hearing date within four weeks. The High Court made no orders regarding costs in this matter.