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2019 (4) TMI 395 - HC - CustomsMaintainability of appeal - reasoned order - Section 130 of the Customs Act, 1962 - case of appellant is that the CESTAT did not even consider or deal with their arguments on the merits - principles of natural justice - Held that - There is no merits in the appellant s grievance; the order in original - the common one against several assessees, was appealed through separate proceedings. The CESTAT noticed the arguments addressed in each of those appeals, however, it summarily disposed of all the appeals in merely two paragraphs, on an assumption of culpability and consequential reliability of the assessees. The matter is remitted for fresh hearing and consideration by the CESTAT which shall address the arguments of all the appellants on their merits and pass a speaking and reasoned order dealing with all contentions - appeal allowed in part by way of remand.
Issues involved:
Appeal against common Order-in-Original under Section 130 of the Customs Act, 1962; Failure of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to consider arguments on merits in appeals filed by multiple assessees against substantial penalties imposed by the Commissioner. The judgment pertains to appeals filed against a common Order-in-Original under Section 130 of the Customs Act, 1962. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed all the appeals without adequately considering the arguments on merits raised by the appellants. The grievance of the appellants was that the appeals were filed against substantial penalties imposed by the Commissioner, and the CESTAT did not address their arguments effectively. The High Court noted that the CESTAT disposed of the appeals summarily in two paragraphs without providing reasoned conclusions for its decision. The Court emphasized that in an appeal, the aggrieved party has the right to present facts and law, which the CESTAT failed to acknowledge in this case. Consequently, the High Court set aside the impugned orders and remitted the matter back to the CESTAT for fresh hearing and consideration. The CESTAT is directed to address all arguments on merits presented by the appellants and issue a speaking and reasoned order dealing with all contentions. The High Court found that the CESTAT's decision to dismiss the appeals without adequately addressing the arguments on merits was unjustified. While the CESTAT had considered the arguments presented in each appeal, it failed to provide a reasoned order explaining the basis for dismissing the appeals. The Court highlighted that the right to address facts and law in an appeal is fundamental, and the CESTAT's failure to provide a reasoned decision undermined this right. Therefore, the High Court partly allowed the appeals and directed the parties to appear before the CESTAT for fresh hearings. The Registry was instructed to transmit a copy of the order to the CESTAT for compliance and notice to the concerned parties.
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