2015 (12) TMI 1251 - AT - Customs

Refund of Additional Customs duty - Held that - Commissioner (Appeals) should grant fair opportunity to the appellant to explain its case. Since, prima facie , it appears that the appellant by the aforesaid averment and evidence has discharged its burden of proof, the authority should examine thoroughly to satisfy the law as to the eligibility of refund of Additional Customs duty claimed by the appellant. - Since the matter has travelled a lot, learned Commissioner (Appeals) should issue notice to the appellant within a month of receipt of this order or the applicant may make an application within one month of receipt of this order before Commissioner (Appeals) to hear the matter afresh and dispose the same by a reasoned and speaking order. - Matter remanded back.

Summary

Issues: Failure to consider evidence by the Commissioner (Appeals); Failure to examine goods for additional Customs duty and sales tax; Lack of thorough examination of documents; Requirement of a fair opportunity for the appellant to explain their case.

The judgment by the Appellate Tribunal CESTAT CHENNAI, delivered by Member D N Panda, addresses the failure of the Commissioner (Appeals) to properly consider the plethora of evidence presented in the appeal folder. It criticizes the Commissioner for drawing abrupt conclusions without examining the evidence thoroughly, specifically mentioning pages 70-129 of the Tribunal appeal folder. The judgment highlights the necessity for the Commissioner to assess whether the goods subject to additional Customs duty upon importation were the same as those traded and subjected to sales tax. It notes the appellant's plea that the goods sold, which incurred sales tax, were identical to those imported with additional Customs duty, supported by evidence in the balance sheet. The Tribunal emphasizes the need for a detailed examination of each document to verify the goods against the bill of entry and sales tax records.

Furthermore, the judgment underscores the importance of a public authority passing a public order in a just manner to prevent injustice. It directs the Commissioner (Appeals) to provide a fair opportunity for the appellant to present their case, as it appears the appellant has substantiated their claims with evidence. The Tribunal instructs the Commissioner to issue a notice to the appellant promptly or allows the appellant to request a rehearing within a specified timeframe. Additionally, the judgment warns the appellant against seeking unnecessary adjournments and urges the authority to expedite the proceedings to ensure justice for the aggrieved party. The overall tone of the judgment emphasizes the need for a thorough, fair, and expedited examination of the case to uphold the principles of justice and law.