2018 (9) TMI 1079 - AT - Customs

Jurisdiction - power of DRI to issue SCN - Held that - As no judgement of the jurisdictional High Court or any other higher appellate forum has been produced to us disallowing remand of such matters both the appeals represented by the Ld. Advocate are being remanded to the original adjudicating authority to await final outcome of the matter in RE Mangali Impex 2016 (9) TMI 1464 - SUPREME COURT pending in the Hon ble Apex Court - appeal allowed by way of remand.

Summary

Issues:
1. Remand of appeals based on pending judgment in the Hon'ble Supreme Court regarding Mangali Impex case.

Analysis:
The judgment pertains to three appeals arising from the same impugned order, all regarding the import of a Range Rover vehicle. The appellants, represented by an advocate, sought remand to the adjudicating authority pending the final judgment of the Hon'ble Supreme Court in the Mangali Impex case. The advocate argued that since the judgment of the Hon'ble Delhi High Court in Mangali Impex Ltd. Vs UOI had been stayed by the Hon'ble Supreme Court, similar cases should also be remanded. The respondent's representative, however, mentioned a case where the High Court had granted an interim stay but could not produce the judgment. The advocate countered by stating that the High Court had only made oral observations, and the final judgment was pending. As no judgment disallowing remand had been presented, the Tribunal decided to remand all three appeals to await the final outcome of the Mangali Impex case pending in the Hon'ble Supreme Court. The appeals were allowed by way of remand, emphasizing the need to await a definitive decision from the higher appellate forum.

This judgment highlights the importance of awaiting final judgments from higher appellate forums before concluding similar cases. The decision to remand the appeals was based on the absence of any judgment disallowing such action and the relevance of the pending Mangali Impex case before the Hon'ble Supreme Court. It underscores the legal principle of prudence in aligning decisions with pending higher court judgments to ensure consistency and adherence to legal precedents. The Tribunal's approach in remanding the appeals reflects a cautious and procedural stance, prioritizing the need for uniformity and conformity with higher court directives in similar matters.