2003 (12) TMI 480 - AT - Customs

Summary

Issues:
1. Jurisdiction of the Tribunal to interfere at the current stage without a separate appeal.
2. Maintainability of the appeals and applications without exhausting remedy before the Commissioner (Appeals).

Analysis:
1. The appellants filed appeals and applications under Rule 41 of the CEGAT Procedure Rules challenging the Order-in-Original passed by the Deputy Commissioner of Customs. The Tribunal had earlier remanded the matter to the original authority for consideration on the aspect of unjust enrichment. The original authority found that the amounts had been passed on to consumers, contrary to the evidence adduced by the appellants. The Tribunal, while acknowledging the Deputy Commissioner's comments, held that the appeals must be filed before the Commissioner (Appeals) as per Section 128 of the Customs Act. The Tribunal concluded that the appeals cannot be heard until the appellants exhaust their remedy before the Commissioner (Appeals) and dismissed the applications and appeals.

2. The counsel for the appellants argued that the Tribunal had the power to interfere at this stage without a separate appeal against the Order-in-Original. However, the SDR contended that the appeals and applications were not maintainable as the appellants were required to first exhaust their remedy before the Commissioner (Appeals) as per the provisions of Sections 128 and 129 of the Customs Act. The Tribunal observed that the appellants should file appeals before the Commissioner (Appeals) and seek condonation of delay if necessary. As the appellants had not completed this step, the Tribunal held that the applications under Rule 41 of the CEGAT Procedure Rules and the appeals were not maintainable and dismissed them.

In summary, the Tribunal emphasized the importance of following the procedural requirements under the Customs Act, directing the appellants to first pursue their remedy before the Commissioner (Appeals) before approaching the Tribunal. The Tribunal found that the appeals and applications challenging the Order-in-Original were premature and not maintainable at the current stage.