2016 (4) TMI 278 - HC - Customs

Availment of benefit under Notification No.01/2011-CE, dated 1.3.2011 - Appeal dismissed on the ground that the review petition is pending and the matter is sub judice and it would be premature to decide the appeals without a final decision on the issues raised in the Supreme Court - Held that - the impugned order, dated 23.11.2015, which the respondent No.3 has passed, is wholly misconceived inasmuch as mere fact of filing of the review petition, in the Supreme Court, seeking review of the Supreme Court decision, in M/s SRF Ltd. v-Commissioner of Customs, Chennai 2015 (4) TMI 561 - SUPREME COURT , could not have been a ground for dismissing the appeals. In fact, this legal position could not be disputed on behalf of the respondents. Therefore, the impugned order is set aside. - Application disposed of

Summary

Issues:
1. Challenge to order of Commissioner of Customs (Appeals) by writ petition under Article 226.
2. Dismissal of appeals by Commissioner of Customs (Appeals) due to pending review petition in Supreme Court.

Analysis:
1. The judgment involves a challenge to an order passed by the Commissioner of Customs (Appeals) through a writ petition under Article 226 of the Constitution of India. The petitioner sought relief to avail the benefit under Notification No.01/2011-CE dated 1.3.2011, which was previously disposed of on 22.7.2015. The court directed the Assistant Commissioner of Customs to consider and dispose of the fresh representation filed by the petitioner within a specified time frame. However, this order was later modified on 14.9.2015, directing the Commissioner of Customs (Appeals), Patna, to dispose of the appeals within two months from the date of receipt of the order, considering the decision of the Supreme Court in a specific case.

2. The Commissioner of Customs (Appeals) dismissed the appeals in question on 23.11.2015 due to a pending review petition in the Supreme Court regarding a related case. The court found this dismissal to be misconceived, stating that the mere filing of a review petition could not be a valid ground for dismissing the appeals. The legal position on this matter was undisputed. Consequently, the court set aside and quashed the order of the Commissioner of Customs (Appeals) dated 23.11.2015, directing a reevaluation of the appeals and the issuance of an appropriate order in accordance with the law.

In conclusion, the judgment addresses the challenges faced by the petitioner in availing benefits under a specific notification and the subsequent dismissal of appeals by the Commissioner of Customs (Appeals) due to a pending review petition in the Supreme Court. The court intervened to rectify the dismissal, emphasizing that the mere filing of a review petition cannot be a valid reason to deny the appeals.