2002 (2) TMI 1264 - AT - Customs

Summary

Issues:
1. Jurisdiction of the Bench to hear the matter.
2. Appeal retention and subsequent developments.
3. High Court's direction for disposal of the appeal.

Jurisdiction Issue:
The case involved two miscellaneous applications, one for early hearing and the other filed by the Revenue seeking dismissal of the appeal on jurisdictional grounds. The Advocate for the appellant highlighted the finding of the Bench regarding the retention of the appeal at Bangalore due to the appellant's SSI registration. On the other hand, the Revenue argued that they were unable to serve notice to the party at the address provided in the application, leading to doubts about the party's existence in Karnataka State. However, the High Court's final order did not address the jurisdictional issue, and the Revenue did not raise it before the High Court. The Tribunal, considering the High Court's directive to dispose of the appeal within eight weeks, scheduled a final hearing without addressing the jurisdictional challenge.

Appeal Retention and Subsequent Developments:
After the Tribunal's order for retention of the appeal, the Revenue filed a Writ Petition before the High Court of Karnataka. The High Court's final order directed the Tribunal to dispose of the matter within eight weeks from the date of the order. The High Court's order was based on the Commissioner of Customs being aggrieved by the Tribunal's decision to release diesel engines as an interim measure. Both parties agreed to dispose of the writ petition with a direction to the Tribunal to conclude the appeal within eight weeks. The Tribunal was instructed to consider all contentions on merits while expeditiously resolving the appeal.

High Court's Direction for Disposal of the Appeal:
The High Court's final order directed the Appellate Tribunal to dispose of the appeal within eight weeks, with the interim order remaining in effect until then. The Tribunal was instructed to consider all arguments presented by both parties on the merits. The Tribunal, in compliance with the High Court's directive, set a date for the final hearing to ensure the appeal's expeditious resolution in line with the court's instructions. The jurisdictional challenge raised by the Revenue was not considered by the High Court, leaving the matter to be addressed by the Tribunal during the final hearing scheduled as per the High Court's directive.

In conclusion, the judgment addressed the issues of jurisdiction, appeal retention, and compliance with the High Court's directive for expeditious disposal of the appeal. The Tribunal scheduled a final hearing based on the High Court's order, leaving the jurisdictional challenge to be resolved during the upcoming proceedings.