2013 (11) TMI 704 - AT - Customs

Modification of part of final order - 32 appeals bearing Nos. C/325-356/2011 were stated to have been dismissed as infructuous even though no such appeals were filed by the appellant inasmuch as they have no grievance before this Tribunal with regard to assessment of 32 Bills of Entry - Held that - The Registry appears to have gone by the way in which the Commissioner (Appeals) numbered his order which was a common order passed in relation to all the 38 Bills of Entry. The Registry thus happened to consider that 38 appeals were filed by the assessee. In the result, the appeals were numbered as C/319-356/2011. After considering the submissions of both sides, we have got to retain only 6 appeals viz. C/319-324/2011 and to dispose of the remaining appeals for the record. The dismissal of the remaining appeals as infructuous will, therefore, be modified accordingly. In the result, the expression dismissed as infructuous appearing in the second and third sentences of para-2 of Final Order No.28-59/2012 is deleted and the expression disposed of for the record is substituted. The Registry is directed to issue certified copies of the amended final order in accordance with law. Out-of-turn disposal - Held that - the total amount of refund claimed on the 6 Bills of Entry is about Rs.3.97 crores, therefore considering the high stakes involved in the case, we accede to the second prayer also and, accordingly, the 6 appeals are directed to be listed for out-of-turn hearing - Decided in favour of assessee.

Summary

Issues:
1. Modification of Final Order No.28-59/12 regarding dismissal of appeals.
2. Out-of-turn disposal of 6 appeals related to Bills of Entry.

Analysis:
1. The appellant sought modification of a part of Final Order No.28-59/12 dated 24.1.2012, claiming that 32 appeals were dismissed as infructuous, though they had not filed any such appeals concerning the assessment of 32 Bills of Entry. Upon review, it was found that out of 38 Bills of Entry, only 6 were appealed to the Tribunal. The Registry mistakenly numbered all 38 appeals, leading to confusion. Consequently, the Tribunal retained only the 6 appeals pertaining to Bills of Entry and decided to dispose of the remaining appeals. The phrase "dismissed as infructuous" in the order was replaced with "disposed of for the record," and certified copies of the amended final order were directed to be issued.

2. The second issue concerned the out-of-turn disposal of the 6 appeals. The appellant's consultant highlighted that the total refund claimed on these Bills of Entry amounted to approximately Rs.3.97 crores, which was undisputed. Recognizing the significant financial implications, the Tribunal agreed to the request for out-of-turn disposal and scheduled the 6 appeals for a special hearing on 28.1.2013. No further notice was deemed necessary.