TMI Blog2011 (7) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 - D.K. JAIN, H.L. DATTU, JJ. J U D G M E N T D.K. JAIN, J.: 1.Challenge in this appeal under Section 130-E of the Customs Act, 1962 ( for short "the Act"), by the importer, is to the final order dated 2nd September, 2009, passed by the High Court of Delhi at New Delhi in CUSAA No. 7/2009. By the impugned order the High Court has dismissed appellant's appeal under Section 130 of the Act on the ground that no substantial question of law arises from the order of the Customs Excise and Service Tax Appellate Tribunal (for short "the Tribunal") in appeal Nos.C/920-22/2005, for its consideration. 2.To appreciate the controversy involved a brief reference to the facts, as found by the Tribunal, would be necessary. These are: The appellant, a body corporate, is engaged in the business of import of plywood, inlays, MDF laminated boards and veneer sheets etc. On 22nd May, 2000, one of the directors of the appellant, namely, Rakesh Chandna, was apprehended by the officers of the Customs department at Calcutta Airport. He was found in possession of US $45,000/- and Indian currency of Rs.9,000/-, alongwith several incriminating documents, which fuelled further follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act?" However, as already stated above, the High Court has dismissed the appeal of the appellant by a short order, which reads thus: "We have heard the learned counsel at length and have also gone through the orders passed by the Tribunal. The arguments before us are the same, as it was raised before the Tribunal. We find from the orders of the Tribunal that each and every argument has been dealt in detail and we agree with the reasons recorded by the Tribunal. Therefore, we are of the opinion that there is no substantial question of law for our consideration in this case, which is accordingly dismissed." 6.Mr. A.K. Sanghi, learned senior counsel appearing for the appellant, while assailing the order passed by the High Court, strenuously urged that the High Court has committed a manifest error of law in dismissing the Statutory appeal in limine by a non-speaking order and therefore, the case deserves to be remitted back to the High Court for decision on merits of the questions proposed in the appeal. Learned counsel argued that all the questions, raised by the appellant in their appeal are substantial questions of law and therefore, the High Court ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him. One of the salutary requirements of natural justice is spelling out reasons for the order made;......." It was thus, expected of the High Court to record some reason, at least briefly, in support of its opinion that the order of the Tribunal did not give rise to any substantial question of law. In this behalf, the language of Section 130 of the Act is also significant. It contemplates that on filing of an appeal under the said Section either by the Commissioner of Customs or the other party aggrieved, the High Court has to record its satisfaction as to whether or not "the case involves a substantial question of law". In the instant case, it is clear from the afore-extracted order of the High Court that it does not meet the requirement of stating reasons for coming to the conclusion that the order of the Tribunal did not give rise to any substantial question of law including the question extracted in para 5 above. Nevertheless, the next question for consideration is whether, having regard to the nature of the issues raised by the appellant in their appeal before the Tribunal, would it be worthwhile to remit the case back to the High Court to decide, in the first instance, q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e courts have wrongly cast the burden of proof. When we refer to "decision based on no evidence", it not only refers to cases where there is a total dearth of evidence, but also refers to any case, where the evidence, taken as a whole, is not reasonably capable of supporting the finding". 11.Tested on the touchstone of the said legal principle, we are of the opinion that the order of the Tribunal, wherein the material referred to by the Commissioner in his order has been extensively analysed, does not give rise to the five questions, proposed by the appellant in this appeal, as questions of law, much less substantial questions of law. It would bear repetition that none of the said questions seek to challenge the findings of the Tribunal or that of the Commissioner, on the issue raised in the questions, as perverse. It is not within the domain of the High Court, in appeal under Section 130 of the Act, to investigate the grounds on which the findings were arrived at by the Tribunal, the final court of fact. In that view of the matter, we do not consider it expedient to remit the case to the High Court, in so far as these five questions are concerned. 12.However, the question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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