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2007 (9) TMI 279 - HC - CustomsAppeal to Appellate Tribunal - Judicial discipline - Held that:- It is the duty of Tribunal while hearing appeal both on facts and law to take note of all possible issues arising out of controversy and in particular legal issues and then decide them keeping in view the relevant provisions of law and decided cases on the issue involved. In the first instance, effort must be to find out whether issue involved is decided by any decision of Supreme Court in any case. If so then by virtue of Article 141 of Constitution of India, the issue must be decided strictly in accordance with law laid down by Supreme Court - it being the last word on the subject. If, there is no decision of Supreme Court on the issue then the effort must be to decide the issue either on first principle applicable to case or by any decision of High Court of our country if holding the field. Any departure from these principles renders the decision of Tribunal bad in law. Accordingly and in view of the casual manner in which the Tribunal disposed of the appeal and the fact that there has been no finding at all by any of the authorities on any of the issues urged, we allow the appeal and set aside the impugned order of Tribunal. As directed above, the case is remanded to Tribunal again for deciding the appeal on merits in the light of what is observed
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