2011 (8) TMI 907 - HC - Customs

Writ - Goods confiscated by custom official - Held That - writ petition is disposed of directing that the appeal filed by the petitioner against Ext.P3 order shall be heard and disposed of by the Commissioner (Appeals)

Summary

Issues:
1. Delay in disposal of appeal due to absence of Appellate Authority.

Analysis:
The writ petition was filed to seek the release of confiscated goods by customs officials, with a Departmental Appeal pending before the Commissioner (Appeals). The main contention was the delay caused in disposing of the appeal due to the absence of an incumbent in the office of the Appellate Authority.

Upon hearing the matter, the learned Standing Counsel for the respondents presented an Office Order relieving the Commissioner of Central Excise, Customs, and Service Tax from the present charge to take over as Commissioner of Central Excise, Customs, and Service Tax (Appeals). This order indicated that the appeal would be considered expeditiously with the new appointment.

In light of the Office Order and the assurance by the respondents' counsel, the court decided not to entertain the writ petition. Instead, the court disposed of the petition by directing that the appeal filed by the petitioner against the previous order should be heard and resolved by the Commissioner (Appeals) promptly, within a maximum of four weeks from the date of the court's judgment.