2014 (12) TMI 1118 - AT - Customs

Allegation on both sides - Held that - Departmental Representatives are made helpless without instructions from the field and Revenue is unable to defend its cases for the lapses of the field staff. We request ld. Chief Departmental Representative to take up the matter before the higher authorities so that the Departmental Representatives shall be prepared with full information and instruction to assist the Bench. - Matter remanded back - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI ordered the Departmental Representative to provide necessary instructions to defend cases effectively. Failure to comply led to a directive for the Commissioner to appear with answers on a specified date. The Tribunal invoked its power under Section 129C(8) of the Customs Act, 1962 to call for the officer's presence, which is an exception. The Chief Departmental Representative was tasked with transmitting a copy of the order to the concerned Commissionerate.