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Issues involved: Challenge to the order of Customs and Central Excise, Settlement Commission at Kolkata based on failure to consider a representation and a judgment of Calcutta High Court.
Summary: The petitioner challenged the order of the Settlement Commission, contending that the Commission did not consider the representation dated 14th March, 2011, along with a judgment of Calcutta High Court in a specific case. The advocate for the Department argued that the principles of law in the judgment were not applicable due to an amendment in the definition of 'case' in the Customs Act, 1962. However, the petitioner's advocate highlighted that the judgment had indeed considered relevant terms. Upon examining the order under challenge, the Court found that the Settlement Commission failed to consider the mentioned judgment, and the order itself lacked reasoning. Consequently, the Court set aside and quashed the order dated 16th May, 2011, directing the Commission to reconsider the application and provide a reasoned order within eight weeks. It was clarified that the Court did not delve into the merits of the application. The writ petition was disposed of without calling for affidavits from the respondents, with the allegations not deemed admitted. No costs were awarded, and parties could obtain a certified copy of the order if required.
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