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M/s. Maharaja Cargo Versus Commissioner of Customs (Imports) , Chennai

2015 (10) TMI 2327 - CESTAT CHENNAI

Failure to comply with direction of Tribunal No SCN issued under Regulation 22 of CHALR, 2004 No offence reported to DRI thus license should not have been revoked Appellant contends that once mandatory condition is not fulfilled, authority shall have no jurisdiction over the matter - Held That:- Tribunal shall not give further direction which is beyond jurisdiction since there is no date of offence report coming out from record to revive proceeding - Appeal is allowed to the limited extent .....

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Panda, Judicial Member and Shri R. Periasami, Technical Member, JJ. For the Petitioner : Shri Harii Radhakrishnan, Advocate For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per D.N. Panda Learned counsel raises a preliminary point that when the Tribunal vide its order dated 7.10.2013 specifically directed in para 5 of the order as under, the authority below to whom direction was given did not comply to that direction. 5. Hence we set aside the impugned order and the matter is remanded to .....

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e direction of the Tribunal, the appellant should not be exposed to multiple litigation to succeed. Narrating the facts of the litigation, learned counsel says that when there was an offence report by DRI, the licensing authority should have issued notice under Regulation 22 of the CHALR, 2004 within 90 days thereof. But that condition was not complied and the licence of the appellant was revoked. According to him the Hon ble Madras High Court in the case of Commissioner of Customs Vs. A.M. Ahme .....

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iterates that where an authority is entrusted with certain duty failure to carry out that direction of the law makes their order fatal. He relies on para 17 which is reproduced as under:- 17. Clearly the samples drawn by the Inspector in the present case, have been drawn contrary to the express provisions of IS 436. On this count also, the samples being drawn not in accordance with law, test reports based on the same cannot be looked at. The Tribunal s judgment has proceeded on the basis that ev .....

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