2017 (5) TMI 594 - HC - Customs

Denial of an opportunity to make alternative arrangements for its counsel who at the last moment declined to act as such - Held that - Considering the developments subsequent to the filing of the present petition where the adjudication proceedings have virtually concluded with only the final orders having to be passed by the adjudicating authorities, the Court is not inclined, at this stage, to entertain the plea of the Petitioner - none of the applicants and coapplicants has questioned the order of the CCESC declining the relief prayed for by them arising out of the same SCN - Entertaining the case of the Petitioner in such circumstances is neither feasible nor practical - petition dismissed - decided against petitioner.

Summary

Issues: Challenge to order of Customs and Central Excise Settlement Commission under Section 127B of the Customs Act, 1962; Denial of opportunity to make alternative arrangements for counsel during final hearing.

The judgment pertains to a writ petition challenging the order dated 29th February, 2016 passed by the Customs and Central Excise Settlement Commission (CCESC) under Section 127B of the Customs Act, 1962. The order in question was issued in response to a Show Cause Notice dated 30th December, 2014, and it declined the relief sought by the Petitioner, directing the case back to the adjudicating authority for further proceedings. The application before the CCESC involved four applicants and eight co-applicants, with the Petitioner being one of the four applicants. Notably, none of the other applicants or co-applicants, except the Petitioner, challenged the impugned order.

The High Court had previously directed that any order from the adjudicating authority following the CCESC's decision would be subject to the outcome of the present petition. Subsequently, final arguments in the adjudication proceedings involving all applicants and co-applicants, including the Petitioner, were concluded, and orders from the adjudicating authorities were pending. The main grievance raised in the petition was the denial of an opportunity for the Petitioner to make alternative counsel arrangements during the final hearing before the CCESC, as the appointed counsel declined to act at the last moment.

Considering the advanced stage of the adjudication proceedings and the lack of challenge from other applicants and co-applicants regarding the CCESC's decision, the Court declined to entertain the Petitioner's plea at that juncture. The Court deemed it impractical and unfeasible to consider the Petitioner's case separately under such circumstances. Consequently, the Court dismissed the writ petition, refusing to grant any relief based on the aforementioned reasons.