2020 (12) TMI 617 - HC - Customs

Extension of time for passing final adjudication order by the adjudicating authority - HELD THAT - After considering the fact that final adjudication order has in fact been passed on 23rd November, 2020, no further order is called for save and except that the additional time taken in passing the order-in-original following adjudication is accepted and condoned. Interim application is disposed of.

Summary

Issues:
Extension of time for passing final adjudication order by the adjudicating authority.

Analysis:
The High Court of Bombay heard an application seeking an extension of time for passing the final adjudication order by the adjudicating authority. The related petition was disposed of along with two other writ petitions by a common order dated 22nd September, 2020. The order granted the petitioner the liberty to file an appeal before the CESTAT under section 129-A(10)(a) of the Customs Act against the previous order. It directed the adjudicating authority to initiate the adjudication process by issuing a show cause notice under section 124 of the Customs Act and complete the process within four weeks from the date of receipt of the order. The order also allowed the petitioner to file an application for the sale of seized goods, with the respondents required to make a decision within two weeks of receiving the application. All contentions were kept open, and no opinion on merit was expressed.

As per the direction in the order, the adjudication process was to be completed within four weeks. During the hearing, it was revealed that the adjudication order was passed on 27th November, 2020, slightly beyond the specified period. The applicant's counsel cited various reasons for the delay and requested condonation of the delay in passing the adjudication order. After hearing both parties, the Court noted that the final adjudication order had indeed been passed on 23rd November, 2020. Consequently, no further order was deemed necessary, and the additional time taken in passing the order following adjudication was accepted and condoned.

In conclusion, the interim application seeking an extension of time for passing the final adjudication order was disposed of by the High Court of Bombay. The order was digitally signed, and the Sheristedar of the Court was authorized to forward a copy of the order to the petitioner via email, with instructions for all concerned parties to act on the digitally signed copy of the order.