2019 (7) TMI 913 - HC - Customs

Initiation of proceedings for assessment and adjudication of the consignments in question - HELD THAT - Expressing any opinion on the merits of the case may prejudice the rights of the parties at this stage, since the case has admittedly been remitted back to the adjudicating authority for adjudication of various issues. Appeal disposed off.

Summary

Issues:
1. Interpretation of the order of the learned Single Judge directing the assessees to appear before the adjudicating authority.
2. Customs Department's appeal against the order of the learned Single Judge.
3. Fixing a time frame for the adjudicating authority to complete the adjudication process.
4. Direction to follow previous decisions and maintain judicial discipline.
5. Passing a similar order as the Coordinate Division Bench in the present case.

Analysis:

1. The appeal arose from the order of the learned Single Judge directing the assessees to appear before the adjudicating authority for assessment and adjudication of the consignments in question, in accordance with applicable statutory provisions and the law.

2. The Customs Department filed Writ Appeals against the Single Judge's order, which were disposed of by a Coordinate Division Bench affirming the direction for the appellants to commence the adjudication process. The Bench directed the issuance of a show cause notice to the respondents and completion of adjudication after affording an opportunity for a personal hearing.

3. The respondent's counsel requested a fixed time frame for the adjudicating authority to complete the adjudication process, along with a direction to follow previous decisions for maintaining judicial discipline. The appellant's counsel sought a similar order as passed by the Coordinate Division Bench.

4. The Court refrained from expressing any opinion on the case's merits to avoid prejudicing the parties' rights at that stage. The case was remitted back to the adjudicating authority for adjudication of various issues, with the liberty for the respondent to cite relevant case laws. A time frame of ten weeks was set for completing the adjudication process to prevent further delays.

5. In line with the Coordinate Division Bench's order, the adjudicating authority was directed to issue a show cause notice to the assessee within four weeks, allowing objections to be raised within another four weeks. The authority was mandated to complete the adjudication process within ten weeks from the date of the order.

This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the Court's directions in each aspect of the case.