2017 (2) TMI 1277 - HC - Customs

Modification of the order passed in the writ petition - Held that - the appeal filed by the assessee challenging the order in original is pending before the CESTAT. The learned counsel for the Department contends that there was some lack of communication with regard to missing of files pertaining to the adjudication with regard to the consignments - The appeal filed by the assessee before the CESTAT shall be disposed of within a period of four weeks from the date of receipt of a copy of this order.

Summary

Issues:
Challenge to order dismissing modification of main writ petition order.

Analysis:
The High Court of Madras heard a writ appeal challenging the dismissal of a petition seeking modification of an order passed in the main writ petition. The writ petitioner, an importer, faced proceedings by the Customs Department, furnished a bank guarantee, and subsequently had the demand for differential duty confirmed along with consignment confiscation. The writ petitioner appealed to the CESTAT against this order. During this appeal, the writ petitioner approached the High Court with the present writ petition, which was decided in their favor. The Department's petition for modification of the writ petition order was dismissed, leading to the filing of the present writ appeal.

The Department contended that there was a lack of communication regarding missing adjudication files related to the consignments. Considering the circumstances and to protect Customs' interests, the court made the following order. The appeal before the CESTAT by the assessee should be resolved within four weeks from receiving a copy of this order. Meanwhile, the Single Judge's order was stayed, and the bank guarantee was to be maintained until the CESTAT appeal's conclusion. If the writ petitioner succeeds, the bank guarantee could be released. The writ appeal was disposed of with no costs, and the connected miscellaneous petition was closed.