2004 (1) TMI 562 - AT - Customs

Summary

Issues: Cross-objections filed by the Commissioner of Customs regarding the suspension of CHA license granted to M/s. Overland Agencies.

The judgment delivered by the Appellate Tribunal CESTAT, Kolkata pertained to cross-objections filed by the Commissioner of Customs concerning the suspension of the Customs House Agent (CHA) license granted to M/s. Overland Agencies. The Tribunal noted that a previous appeal by M/s. Overland Agencies had been decided in their favor, setting aside the impugned order of the Commissioner and granting consequential relief. As a result, the cross-objections filed by the Commissioner were deemed infructuous. The Tribunal emphasized that cross-objections should only be filed when a portion of the impugned order is against the revenue, and the revenue wishes to challenge that specific portion. In this case, since the entire impugned order was against the CHA, there was no legal basis for the Commissioner to file cross-objections. The Tribunal criticized the routine filing of cross-objections by the revenue when not legally required, stating that the revenue could instead submit written arguments. Consequently, the Tribunal rejected the cross-objections filed by the revenue as infructuous, based on the lack of legal merit in challenging the order entirely unfavorable to the revenue.