2020 (10) TMI 871 - AT - Customs

Application for early hearing - Confiscation - penalty - electronic item - case of appellant is that such item would become obsolete and non-useable if not released early - HELD THAT - The issue involved in this appeal is not having any relation to the rate of duty of Customs or to the value of goods for the purpose of assessment that would prohibit the Single Member Bench to hear the appeal as contemplated in Section 129C(4)(b) of the Customs Act, 1962. On the other hand, it is concerned with the requirement of production of a certificate from BIS Authority for release of goods - Therefore, having regard to the fact that the goods are live consignment on which earliest possible hearing is to be afforded to the appellant, the early hearing application is allowed. List the appeal on 13th October 2020 for hearing.

Summary

Issues: Jurisdiction of Single Member Bench for early hearing application.

The judgment addresses the issue of whether the Single Member Bench has jurisdiction to hear an early hearing application regarding the classification of goods. The appellant, represented by Shri Chirag Shetty, sought early release of a live consignment of electronic items, emphasizing the potential obsolescence of the goods. The Commissioner (Appeals) had found the goods liable for confiscation and imposed a penalty under Sections 111(d) and 112(a) of the Customs Act, 1962. The respondent's Authorized Representative, Shri Bhushan Kamble, argued that the issue pertained to classification, which the Single Member Bench might not have jurisdiction over. However, upon reviewing the case record, it was determined that the issue did not relate to customs duty rates or goods' value but rather to the requirement of a certificate from the BIS Authority for goods release. Consequently, the Tribunal allowed the early hearing application, emphasizing the need to afford the appellant the earliest possible hearing due to the live nature of the consignment. The appeal was listed for hearing on 13th October 2020.

This judgment underscores the importance of distinguishing between issues related to customs duty rates or goods' value and those concerning procedural requirements like certification for goods release. It highlights the Tribunal's discretion to grant early hearing applications based on the urgency of the situation, such as the risk of goods becoming obsolete. The decision showcases a balance between procedural jurisdiction considerations and practical concerns regarding timely resolution of appeals involving live consignments. The engagement of legal representatives from both sides demonstrates the adversarial nature of the proceedings, with each party advocating its position within the legal framework of the Customs Act, 1962. The judgment showcases the Tribunal's commitment to fair and efficient adjudication by allowing the early hearing application while ensuring compliance with relevant statutory provisions and procedural requirements for goods release.