Home Case Index All Cases Customs Customs + AT Customs - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 1079 - CESTAT MUMBAIPrinciples of natural justice - plea for setting aside the impugned order is claimed to be rooted in the failure to remand - seeking restoration of the detriment visited on the respondent herein merely owing to the first appellate authority having decided the issue on merit as well as propriety - HELD THAT:- It has been admitted to in the first ground of appeal that it was by hasty and improper reading that the request from the importer for final disposal had been misinterpreted as waiver of show cause notice and of right to be heard in person. There is nothing on record to give credence to this explanation and it does appear odd that a review procedure that should have motivated seeking of appellate remedy against the original order has, instead, chosen to articulate a perspective merely for overcoming an unfavorable outcome - The first appellate authority cannot be faulted for not having considered a remand to the original authority that would serve no purpose other than prolonging the agony of the exporter without, in any way, gratifying the ‘benefit denial mode’ that the customs authorities appear to have imbued themselves as far as the present dispute is concerned. Considering the narrative of the investigation undertaken by the jurisdictional authorities and the lack thereof which rendered the order of the original authority to be untenable in law, it is concluded that the impugned order is not lacking in legality and propriety - Appeal dismissed.
|