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2018 (10) TMI 1378 - HC - CustomsPre-deposit - dismissal of appeal on the question of pre-deposit - matter pending before Supreme Court - principles of natural justice - Held that - The Tribunal was conscious that final disposal of all the appeals rest on the judgment of the Hon ble Apex Court on the classification issue of Steam Coal and Bituminous Coal . Thus, the present petition shall also be governed by the formula provided by the Tribunal in the above noted para 7 of the order and upon judgment of the Apex Court is available, the petitioner would be at liberty to request for revival of their appeals before the Tribunal. The impugned orders passed by the Tribunal dismissing the appeals of the petitioner on the question of predeposit would not survive - decided in favor of petitioner.
Issues:
1. Challenge to impugned orders passed by Customs Excise & Service Tax Appellate Tribunal 2. Request for stay on implementation of impugned orders 3. Direction to reconsider waiver of predeposit and Stay Application 4. Request to entertain and decide appeals without insisting on predeposit 5. Request for a reasoned order on Appeal No.C10898 of 2016 6. Grant of liberty to approach Customs Excise & Service Tax Appellate Tribunal 7. Direction for disposal of appeals in line with previous orders Analysis: 1. The petitioner filed a petition challenging the orders passed by the Customs Excise & Service Tax Appellate Tribunal, seeking writ of certiorari to quash the impugned orders dated 23.01.2017 and 09.05.2017. The petitioner argued that the orders were unjust, unreasonable, arbitrary, and violated principles of natural justice and constitutional rights under Art. 14 and 19 of the Constitution of India. 2. Additionally, the petitioner requested a stay on the implementation and operation of the impugned orders pending the admission, hearing, and final disposal of the petition. The petitioner sought directions for the Tribunal to reconsider the waiver of predeposit and Stay Application, allowing the appeal to be heard on merits after providing a reasonable opportunity for a hearing. 3. The petitioner further requested the Tribunal to entertain and decide the appeals without insisting on predeposit of duty confirmed, emphasizing the interest of justice and equity. The petitioner sought a reasoned order on Appeal No.C10898 of 2016, urging for a fair hearing and decision in accordance with the law. 4. Moreover, the petitioner sought liberty to approach the Customs Excise & Service Tax Appellate Tribunal to challenge a specific order after final adjudication by the Hon'ble Apex Court. In the alternate, the petitioner requested the Tribunal to dispose of the appeals in line with previous directions issued by CESTAT Ahmedabad, ensuring justice and equity. 5. A Division Bench of the High Court, comprising Hon'ble Mr. Justice Akil Kureshi & Hon'ble Mr. Justice B.N. Karia, disposed of related appeals on the classification of Bituminous coal and Steam coal. The Court noted that the issue was pending before the Supreme Court and directed a maintenance of status quo regarding recoveries and refunds until the Supreme Court's judgment was available. 6. The Court emphasized that all appeals related to the classification issue would be revived once the Supreme Court's judgment was obtained, and appellants could request revival of their appeals before the Tribunal. The impugned orders of the Tribunal dismissing appeals based on predeposit conditions were deemed not to survive. 7. Despite opposition from the respondents, the Court restrained them from effecting recovery regarding the subject product. Consequently, the petition was disposed of, notice discharged, and no costs were awarded. The judgment upheld the principles of justice, equity, and fair consideration of appeals pending final adjudication by the Supreme Court.
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