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Issues: Stay petitions, appeals, compliance with Section 129E of the Customs Act, 1962, financial hardship, dismissal of appeals, natural justice, denial of opportunity to file stay application, Collector's order, provisional assessment, final assessment, delay in payment of duty, legal remedies, show cause notices, adjudication, time lag, facility of filing stay petitions, second stay petition, Special Bench A decision.
Analysis: The judgment pertains to four stay petitions and related appeals arising from a common order by the Collector of Customs (Appeals) Calcutta. The primary issue revolves around the Collector's dismissal of the appeals for non-compliance with Section 129E of the Customs Act, 1962. The appellants sought waiver of pre-deposit based on prima facie merits and financial hardship. The appellants' consultant argued that they were not given a fair opportunity to present their case based on financial hardship, as the Collector dismissed their appeals without considering this alternate plea. The consultant also highlighted the lack of evidence supporting the higher valuation applied by the Collector, emphasizing the need for a stay based on the merits of the case. The senior departmental representative opposed the stay, asserting that proper procedure had been followed. The Tribunal considered the arguments presented and reviewed the records. The Tribunal noted that the Collector's refusal to allow the filing of a stay application based on financial hardship was against the principles of natural justice. The Tribunal found that the appellants were prejudiced by the Collector's rejection of their request, especially after indications that a remand might be possible. Given the denial of natural justice, the Tribunal granted the stay prayed for by the appellants. The Tribunal decided to take up the appeals themselves for disposal on a limited question, as granting a stay alone might be insufficient. The Tribunal emphasized the importance of upholding legal rights in disputed cases and criticized the delay in finalizing assessments, partly attributed to the department's procedures. Ultimately, the Tribunal set aside the Collector's order and allowed the appeals by way of remand. The appellants were directed to file stay petitions within three weeks for de novo decision by the Collector of Customs (Appeals), Calcutta. The decision was announced in open court, emphasizing the importance of providing a fair opportunity to present all relevant aspects, including financial hardship, in such cases.
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