Home Case Index All Cases Customs Customs + HC Customs - 2018 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1026 - HC - CustomsJurisdiction - seizure of goods - SCN was issued by an officer exercising powers under the Central Excise Act, 1944 - establishing corelation of the confiscated goods to the duty paying documents - Held that: - this was a fairly old Appeal and reaching for hearing before the Tribunal after 13 years. If the Tribunal was of the view that there is an issue for consideration with regard to corelation of the confiscated goods to the duty paying document, namely Bill of Entry or otherwise, but that issue was not framed, nor answered by the order-in-original, then, fairness requires an opportunity to be granted to the appellant. - no useful purpose would be served by keeping this Appeal pending in this Court. After bringing to the notice of the Tribunal the twin aspects of this controversy, namely, on jurisdiction and merits, as also inviting its attention to the apparent inconsistency in its findings and conclusions, we have no alternative but to set aside the order under Appeal. While we proceed to set aside the same at the instance of an assessee, who is equally to blame himself for not being fully ready to argue the case, we think that balance can be struck. We accordingly strike a balance between the rights and equities by directing that, on the appellant/assessee before us paying costs quantified at ₹ 50,000/to the Revenue within a period of four weeks from today, the Appeal of the assessee before the Tribunal to stand revived for a decision afresh on all the points which we have summarized above. Appeal disposed off.
|