TMI Blog2020 (4) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of action. Moreover, the value of goods under control of customs authorities is but a fifth of the amount in dispute. The legal implication of stay of implementation of the impugned order remains unexplained. An order dropping proceedings, if held to be non-operable pending disposal of the appeal, merely restores the allegations in the show cause notice for fresh determination by the Tribunal save file file. The appeal of Revenue has the very same consequence - No case has been made out by Revenue that, sans our intervention, miscarriage of justice will ensue. The Tribunal is legally enjoined to determine a dispute arising from the relevant tax laws and not as an alternative for administration of the tax system. The effect of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause of urgency before the bench yesterday, sought listing of the application for disposal today along with another application for early hearing of the appeal itself. It would be appropriate for us dispose off both by this common order. 3. This application is premised on the substantial revenue involved in the dispute and the apprehension that, with the release of the import consignment lying under customs control, the possibility of recovery from the importer in the event of success before appellate authority is jeopardized. According to the investigation, the imported areca nuts were wrongly claimed to be of Sri Lankan origin, even though shipped from Indonesia, to avail the preferential rate of duty and the adjudicating authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the several judgments, we note that the mechanism prescribed for determining the provenance of such certificates, with genesis in, and sanctified by, the bilateral/multilateral agreements precedent to the corresponding exemption notification, was either not taken into consideration in those disputes or was not enshrined in the notifications that give rise to the dispute. In re Alfa Traders, the Tribunal was faced with an application for rectification of mistake pertaining to an order permitting the certificate of origin to be subject to ascertainment. In re Surya Light, the Tribunal upheld the elaborate findings of the adjudicating authority which turned on the applicability of rules of origin to the process of production carried out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must take note that a reference from the investigating agency to the Central Board of Indirect Taxes Customs elicited a response that puts the certificates of origin beyond the pale of further ascertainment. We are constrained to take note that the evidence relied upon to question the claimed source of the goods pertains to past consignments and not to the goods under control of the customs authorities. From the circumstances, the decisions relied upon by Learned Authorized Representative and the elaborate findings in the impugned order, there is hardly any room for alleging that the impugned order is, ex facie, perverse as to warrant our intervention at this stage. 7. We fail to see the extent to which continued control of the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods were seized on 5th January 2018 requiring issue of show cause notice within the period stipulated in section 110 of Customs Act, 1962 and, failing which, the seizure would stand vacated; the extension by three months for continuation of investigation was challenged by the respondent herein before the Tribunal and is reported to be pending. In these circumstances, acceding to the application for inoperability of the order of the original authority would be tantamount to deciding upon an appeal which, though pending, is not listed before us. 9. No case has been made out by Revenue that, sans our intervention, miscarriage of justice will ensue. The Tribunal is legally enjoined to determine a dispute arising from the relevant ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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