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2016 (10) TMI 157 - BOMBAY HIGH COURT

2016 (10) TMI 157 - BOMBAY HIGH COURT - 2016 (342) E.L.T. 31 (Bom.) - Admission and disposal of appeal - substantial question of law - Whether in the facts and circumstances of the case, the appellate tribunal is right in passing the order after five months twenty days from the date of hearing contrary to the judgment of this court in the case of Shivsagar Veg. Restaurant vs. Assistant Commissioner of Income Tax, Mumbai [2008 (11) TMI 64 - HIGH COURT BOMBAY]? - Held that: - If detailed conte .....

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its interim orders. By consent, certain directions were issued and what has resulted therefrom and whether that aids and assists the tribunal in arriving at the final conclusion has not been adverted to. No reference to these aspects found. What facts and circumstances have been carefully examined has not been clarified. Once the manner in which the tribunal has dealt with the appeals is not agreed, then, no alternative exists, but to quash and set aside the impugned order. - Appeals stand .....

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ed by the impugned order - the tribunal to take up the appeals for expeditious disposal and endeavour to dispose of the same preferably by 31st December, 2016. - CUSTOMS APPEAL NO. 76, 74, 77, 24, 22, 25 OF 2016, NOTICE OF MOTION NO. 2343 , 2345, 2346, 2365, 2410, 2431 OF 2016 - Dated:- 26-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Darius Shroff - Senior Advocate with Mr. Prakash Shah and Mr. Jas Sanghavi i/b. M/s. PDS Legal for the appellants Mr. Swapnil Bangur with Ms. Shalaka .....

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ued but the questions and arising from the factual controversy between the parties be settled once and for all. The findings must govern all the issues and on merits. Once this was the understanding between the parties and the tribunal was aware of it, then, it was obliged to pass a reasoned order dealing with all contentions and on the merits of the controversy. Instead, the tribunal, by a cryptic and virtually unreasoned order, made a short shrift of the matter. It has abdicated its duty as a .....

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predeposit order was passed. Thereafter, the appellants are aggrieved by the alleged refusal to retest the sample and rejection of the request for cross examination of chemical examiner. Therefore, they filed a writ petition in this court. Then, they deposited the amount under the stay order. The private laboratories mentioned in this court's order were to draw fresh samples. In all this process, the seized goods, which are stated to be hazardous waste, are lying and at no point of time, an .....

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al is right in passing the order after five months twenty days from the date of hearing contrary to the judgment of this court in the case of Shivsagar Veg. Restaurant vs. Assistant Commissioner of Income Tax, Mumbai [2009(13) STR 11 (Bom.)] and Emco Ltd. vs. Uniion of India [2015 (19) ELT 28 (Bom.)]? 5. With the consent of both sides, we dispose of these appeals finally. 6. The tribunal was aware that though some requests were made and of the nature noted in great details by the appellants in t .....

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ding to the tribunal, prayed for provisional release of goods, which were imported. They were taken up for disposal on three dates. The tribunal refers to the order of this court in Writ Petition No. 5309 of 2014 disposed of on 13th April, 2015. The matters were argued at length, according to the tribunal itself. The issue involved is noted in para 3 and that is whether the goods imported by the appellant, namely, Rubber Processing Oil (RPO) are hazardous or non-hazardous? Then, the tribunal ref .....

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es is that on the further date, namely, 29th July, 2015, the tribunal takes up the case. The Assistant Commissioner addressed a letter on 7th July, 2015 requesting one laboratory and after referring to the contents of that letter, by consent of both sides, the tribunal directs that the samples be drawn and sent to this laboratory, namely M/s. Ultra Tech Environmental Consultancy and Laboratory. The tribunal stipulated 15 days for that purpose. Then, the tribunal took up the matter on 20th August .....

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as been passed. The final order upholds the view taken that the imported products should be subject to the provisions of the Hazardous Waste (Management, Handling and Trans Boundary Movement) Rules, 2008. The appeals were dismissed. The test reports were challenged, but the tribunal comes to the conclusion that they are reliable. Thus, what is concluded is that the samples have been subject to a valid test. The testing procedure need not be subjected to a cross examination by the appellants, as .....

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ties on case law, the appeals emphasising the prejudice by refusal of the adjudicating authority to allow a cross examination of the official who carried out the test and parties rely on the tribunal's interim orders, whether all of them have an impact and to what extent has not been satisfactorily concluded. The tribunal has not, beyond one paragraph, adverted to the factual exercise and which was permitted by the tribunal by its interim orders. By consent, certain directions were issued an .....

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