Home Case Index All Cases Customs Customs + HC Customs - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 731 - HC - CustomsWaiver of Pre-Deposit – Appeal against Reference – Adjudicating authority passed orders imposing duty for importing bituminous coal in name of steam coal – While adjudicating appeal against said order tribunal referred three issues for consideration of Larger Bench under section 130A and granted complete waiver of pre-deposit condition, till disposal of appeals – Whether impugned order of tribunal was justified – Held that:- it was clear from scheme of Act that unless person was aggrieved by order of Tribunal, appeal cannot be maintained – Reference made by one Bench of Tribunal to Larger Bench, on ground that two Benches of coordinate jurisdiction had come to different conclusions on same issue, was not decision, on which one or other party can be stated to be aggrieved – While appeal was not maintainable against reference made to Larger Bench, appeal as against order granting total or partial waiver of pre-deposit condition was maintainable – If Appellate Authority was of opinion that deposit of duty and interest demanded or penalty levied would cause undue hardship to such person, such deposit can be waived off – Since any payment demanded was contested by every assesse as causing hardship, Courts have laid down certain parameters – Tribunal proceeded to follow its own precedents, where, whenever reference was made to Larger Bench, they have granted total waiver – Therefore, exercise of discretion by Tribunal need not be interfered with – Decided in favour of Assesse.
|