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2017 (1) TMI 789 - HC - CustomsValidity of order of tribunal where the members who have heard the matter got retired - Section 129C(5) of the Act - diversion of exempted goods meant for supply and consumption by an Export Oriented Unit - Held that: - Reliance placed in the case of COLOURTEX Versus UNION OF INDIA [2010 (6) TMI 191 - Gujarat HIGH COURT], where similar issue is decided and was held that as both the Members of the Tribunal have retired, the matter is required to be heard by the Division Bench as per the present position prevalent today. The Members who first heard the case are no longer available and hence, an impossible situation has arisen whereby it would not be possible to give effect to the provisions of sub-Page section (5) of section 129C of the Act. The impugned order of the Tribunal to the extent the same relates to the question of imposition of penalty on M/s. Modern as recorded in the difference of opinion between the members is hereby quashed and set aside. The Tribunal is directed to hear the appeal afresh to the aforesaid limited extent without in any manner being influenced by any observations made by the Members in the impugned order. Petition allowed - matter on remand.
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