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2014 (9) TMI 860 - BOMBAY HIGH COURTConfiscation of goods - Whether the Tribunal was justified in disposing of the appeal itself at the stage of consideration of an application for stay and waiver of redemption fine and penalty amount - Held that:- Tribunal should not have expressed any final opinion and arrived at any conclusion. If it was inclined to direct waiver of pre-deposit of fine and penalty amount, then, the Tribunal should have held that its tentative and prima facie view is that this is not a case of wilful act by the respondent but only a negligence. The Tribunal should not have, without referring to the entire record, concluded that the case is not of misdeclaration of goods in the shipping bills wilfully but by sheer negligence. Such finding cannot be recorded unless the versions of both sides have been considered in detail. The reasons have to be assigned for upholding one of the version. In doing that the Tribunal must refers to rival contentions, the documents produced by both sides with there contents. This entire exercise is not a mere formality. The Tribunal should be aware of the basic and fundamental principle that justice should not only be done but seen to be done. In the present case, the Revenue has not agreed for final disposal of the appeal and the Tribunal did not bother whether both the parties are agreeable to the course which it is going to adopt. The Tribunal took up the appeal for final disposal on its own and has disposed of the same in a manner, which is most unsatisfactory and contrary to law - order set aside - however order passed by the Tribunal shall be treated as one disposing of the application for stay/ waiver of pre-deposit of redemption fine and penalty. - Decided in favor of revenue.
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