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Styrolution Abs (India) Limited (Earlier Ineos Abs (India) Ltd.) Versus Union of India

2016 (6) TMI 345 - GUJARAT HIGH COURT

Seeking direction to decide appeal without any further delay - Refund claim - amount appropriated against dues in terms of Detention Notice which are subject matter of appeals before the Commissioner of Customs (Appeals), Kandla and before the CESTAT at Ahmedabad - Held that:- merely because the existing position of law is adverse to the revenue, the matter cannot be kept in abeyance till the outcome of some other decision on a similar question of law. In the present case, the appeal preferred b .....

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ainst the Order-in-Original dated 30.05.2013 to the Call Book, despite the fact that it does not fall under any of the categories enumerated in the above circular, and keeping the matter pending for years together causing immense prejudice to the petitioner. Hence, the third respondent is directed to forthwith decide the Appeal without any further delay and not later than three months from the date of receipt of a copy of this judgment, after affording a reasonable opportunity of hearing to the .....

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ounsel for the respective parties, the matter was taken up for final hearing today. 3. By this petition under Article 226 of the Constitution of India, the petitioner seeks a direction to the Commissioner of Customs (Appeals), Kandla at Ahmedabad (third respondent herein) to decide the Appeal No.S/49-305/CUS/KDL/2013 without any further delay. 4. The petitioner is, inter alia, engaged in the manufacture of Absolan (SAN) which is a polymerized plastic resin produced from Acrylonitrile and Styrene .....

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ed and provisional duty assessment came to be made with 1% of Extra Duty Deposit (EDD), in terms of Board s Circular No.11/2001 dated 23.02.2001 and bills of entry came to be assessed provisionally after taking SVB bond and 1% Extra Duty Deposit on assessable value, which came to be paid by the petitioner vide manual challans. 5. The assessment came to be finalized and the invoice price of the imported goods came to be accepted as the transaction value under rule 3(3)(a) of the Customs Valuation .....

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tention Notice dated 07.02.2013 and 27.02.2013 respectively which are subject matter of appeals before the Commissioner of Customs (Appeals), Kandla and before the Customs, Excise and Service Tax Appellate Tribunal at Ahmedabad. 7. Being aggrieved by the Order-in-Original dated 30.5.2013, the petitioner preferred an appeal before the Commissioner of Customs (Appeals), Kandla on 10th October, 2013 and requested to decide the appeal in view of the fact that the amount appropriated against the dete .....

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the hearing was already concluded on 10th October, 2013. It is the case of the petitioner that he was following up the matter and was informed that the order would be passed in a short time. The petitioner, after waiting for some time, on 3rd June 2015, once again addressed a reminder requesting the third respondent to decide the appeal at the earliest. Since there was no response thereto, the petitioner sent another reminder letter dated 18th June, 2015. Since the appeal has not been decided a .....

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o different proceedings were under way, namely, Detention Notice No.S/10-30/Gr.VII/2011-12 dated 07.02.2013, which arose out of an order-in-original dated 03.02.2012 issued by the Customs, Kandla against which an appeal along with stay application was filed by the petitioner before the appellate authority as Appeal No.S/49-33/CUS/KDL/2012 along with stay application, which appeal has already been transferred to the Call Book. The second proceedings being Detention Notice No.S/10-36/Gr.VII/2011-1 .....

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such appeal by an order dated 31st August, 2015. The attention of the court was invited to Circular No.719/35/2003-CX dated 28th May, 2003 to point out the types of categories of cases which can be transferred to the Call Book, to submit that the present case does not fall within the ambit of any of the types of categories mentioned therein. It was, accordingly, urged that the third respondent is, therefore, not justified in transferring the matter to the Call Book and not deciding the same. It .....

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well as in view of the fact that it is not clear as to whether the order passed by the Appellate Tribunal in respect of the order-in-original dated 23.12.2011 has been accepted by the Department, the third respondent has rightly transferred the matter to the Call Book. It was, accordingly, urged that the petition being devoid of merits, deserves to be dismissed. 11. The sole grievance voiced in the present petition is that the third respondent is not deciding the appeal against the order-in-ori .....

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ook. 13. Since the appeal preferred by the petitioner against the Order-in-Original dated 30.05.2013 is not being decided as the same has been transferred to the call book, it may be germane to refer to Circular No.719/35/2003-CX dated 28.05.2003 issued by the Central Board of Direct Taxes, New Delhi wherein, it is clarified that only the types of categories of cases enumerated thereunder can be transferred to the call book. Such categories are: (i) Cases in which the Department has gone in appe .....

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ion that the Department has not gone in appeal. The second category of cases is where injunction has been issued by Supreme Court/High Court/CEGAT, etc., which admittedly is not the position in the present case. The third category of cases is where audit objections are contested, which condition has also not been satisfied in the present case. The category of cases is where the Board has specifically ordered the same to be kept pending and to be entered into the Call Book, which is also not the .....

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transferring the appeal filed by the petitioner against the order-in-original dated 30.05.2013, to the Call Book. 15. It need not be stated that every case unless it is directly and proximately connected with another case, is an independent case and has to be decided on its own merits. In the present case, it is not the case of the respondents that the appeal preferred by the petitioner against the order-in-original dated 30.05.2013, is in any manner directly related to the proceedings in connec .....

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