2012 (12) TMI 651 - SC - Customs

Order of remand by the tribunal for de novo proceedings - whether in a remand order an issue may be kept open or required to be concluded - held that - since the Tribunal has remanded the matter for de-novo adjudication before the Adjudicating Authority even the issue as to whether the First Secretary (Commerce) is a competent authority to furnish authentic trade information from ASEAN countries could have been kept open so that the parties could have agitated this issue as well. Since that has not been done we set aside that portion of the conclusion reached by the Tribunal and now direct the Adjudicating Authority to permit the Appellant to raise the aforesaid issue and after adjudication pass a speaking order on the same.

Summary

Issues:
Appeal against Tribunal's order remanding the matter for de-novo consideration of issues; Competence of First Secretary (Commerce) to furnish trade information from ASEAN countries.

Analysis:
The Supreme Court heard appeals against the Customs, Excise & Service Tax Appellate Tribunal's order remanding the matter for fresh consideration. The Tribunal had remanded the case to the Adjudicating Authority for reconsideration of issues in light of new facts and for adjudication of issues raised for the first time. The Appellant contested a specific paragraph of the Tribunal's order, arguing against the conclusion that the First Secretary (Commerce) was competent to provide authentic trade information from ASEAN countries.

During the hearing, the Appellant's counsel contended that the Tribunal should not have made a conclusive determination regarding the competence of the First Secretary (Commerce) while remanding the case. The Appellant requested that this issue, along with others raised for the first time, be left open for fresh consideration by the Adjudicating Authority based on forthcoming submissions. Consequently, the Supreme Court issued notice to the Respondents to address this specific aspect.

On the other hand, the Respondents' counsel argued in favor of the First Secretary (Commerce) being the competent authority to provide authentic trade information from ASEAN countries. The Supreme Court, after due consideration, opined that as the matter was remanded for de-novo adjudication, the issue of the First Secretary's competence should have been left open for parties to contest. Therefore, the Court set aside the Tribunal's conclusion on this matter and directed the Adjudicating Authority to allow the Appellant to raise the issue for adjudication and subsequent detailed decision.

The Supreme Court clarified that it did not express any opinion on the merits of the counsels' submissions during the hearing. Consequently, the appeals were disposed of in accordance with the Court's directions, ensuring the Adjudicating Authority's consideration of the issue of the First Secretary's competence to provide trade information from ASEAN countries.