2021 (2) TMI 483 - HC - Customs

Maintainability of appeal - pre-deposit not insisted - HELD THAT - An appeal under Section 128 of the Customs Act 1962 was preferred by the petitioner before the Commissioner Customs (Appeals) on 24th October 2019. The said appeal is still pending before the Commissioner Customs (Appeals). The Commissioner Customs (Appeals) to decide the appeal titled as M/s Spartan International Vs. Joint Commissioner of Customs preferred by the petitioner against the Order-in-Original dated 28th August 2019 in accordance with law and relevant Rules Regulations and Government Policies applicable to the facts of the case as also taking into account the evidence on record. Needless to state that an opportunity of hearing shall be given to the concerned parties before taking a decision. The said appeal shall be decided as expeditiously as possible and practicable if not already decided. Petition disposed off.

Summary

Issues:
1. Delay in deciding an appeal under the Customs Act, 1962.
2. Request for issuance of a writ of Mandamus or an appropriate order to expedite the appeal process.
3. Request for quashing the Spot Adjudication Order and related proceedings.

Analysis:

1. The petitioner filed a writ petition seeking a writ of Mandamus or an appropriate order to decide an appeal without insisting on pre-deposit. The appeal was made against an Order-in-Original passed by the Adjudicating Authority on 28th August 2019. The appeal under Section 128 of the Customs Act, 1962 was lodged before the Commissioner Customs (Appeals) on 24th October 2019 and is still pending. The petitioner's counsel expressed satisfaction if the writ petition could be resolved with a directive to the Appellate Authority to dispose of the pending appeal within a specified time frame.

2. The counsel representing the petitioner did not press for the quashing of the Spot Adjudication Order at the current stage. Considering the circumstances, the court directed the Commissioner Customs (Appeals) to adjudicate the appeal titled "M/s Spartan International Vs. Joint Commissioner of Customs" promptly and in compliance with the relevant laws, rules, regulations, and government policies. The decision-making process should involve a fair hearing for all concerned parties. The court emphasized the need for expeditious resolution of the appeal, if not already decided, to ensure timely justice delivery.

3. In conclusion, the court disposed of the writ petition with the specified directions for the Commissioner Customs (Appeals) to decide the pending appeal efficiently. The judgment focused on addressing the delay in the appeal process and ensuring compliance with legal procedures and principles, emphasizing the importance of providing a fair opportunity for all parties involved in the proceedings.