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2014 (1) TMI 211 - AT - CustomsAlleged use of false and fabricated Telegraphic Release Advice - Held that - Similar issue already been decided in the case of KI International Ltd. Vs Commissioner of Customs, Chennai 2013 (5) TMI 383 - CESTAT, CHENNAI - since the later decision in KI International Ltd. is canvassed for its correctness and vitality in an appeal pending before the Madras High Court, it is not appropriate to answer this reference. The pronouncement of the High Court on due consideration of the rationes of Colombowala 2007 (7) TMI 514 - CESTAT, MUMBAI and KI International, would provide a wider jurisdictional guidance than in an order of reference - Appeal remitted for consideration and disposal on merits, to the Single Member Bench - Decided in favour of assessee.
Issues: Conflict of decisions in S.K. Colombowala Vs Commissioner of Customs (Import), Mumbai and KI International Ltd. Vs Commissioner of Customs, Chennai.
In the judgment delivered by the Appellate Tribunal CESTAT CHENNAI, the conflict arising from the decisions in S.K. Colombowala and KI International Ltd. was addressed. The decision in S.K. Colombowala was considered as the decision of a Larger Bench due to a reference arising from a conflict of views within the Division Bench. The appellant argued that despite the conflict between the two decisions, they should succeed based on other grounds and binding precedents. It was noted that an appeal had been filed before the Madras High Court against the decision in KI International Ltd., encompassing all issues from the present reference. The Tribunal decided not to answer the reference due to the pending appeal before the Madras High Court, which was expected to provide broader jurisdictional guidance by considering the rationes of both Colombowala and KI International. The appellant was granted liberty to pursue the appeal on its merits before the appropriate Member without waiting for the outcome of the appeal in KI International Ltd. Consequently, the reference was declined, and the appeal was remitted for consideration and disposal on its merits by the Single Member Bench. The judgment was dictated and pronounced in open court.
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