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2021 (8) TMI 589 - HC - CustomsRejection of revision application filed by the petitioner under Section 129 DD of the Customs Act, 1962 - Jurisidction - impugned order has been passed by the Joint Secretary (Revision Application), Government of India, who was also in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In-Appeal - HELD THAT - The matter is remitted to the present Revisional Authority under Section 129 DD of the Act for fresh consideration of the matter. It shall be incumbent upon the Revisional Authority, after affording full opportunity of hearing to the petitioner, deal with each of the contentions raised and pass reasoned orders on merits and in accordance with law, inhibited and uninfluenced by the impugned order which has been set aside and communicate the decision taken to the petitioner. Petition allowed by way of remand.
Issues: Challenge to customs order, jurisdiction of Revisional Authority
In this judgment, the High Court of Madras considered a Writ Petition challenging an order passed by the first respondent rejecting a revision application filed under Section 129 DD of the Customs Act, 1962 against an Order-In-Appeal passed by the Commissioner of Customs (Appeals), Chennai. The petitioner argued that the impugned order was passed by a Joint Secretary who held the same rank as the Commissioner who passed the Order-In-Appeal, which was impermissible. The petitioner relied on a previous decision of the Court where a similar issue led to the order being set aside. The Senior Panel Counsel for the respondents acknowledged the anomaly and confirmed that the Revisional Authority had been re-constituted. The Court quashed the impugned order and remitted the matter to the present Revisional Authority for fresh consideration. The Revisional Authority was directed to provide a full opportunity of hearing to the petitioner, address all contentions raised, and pass reasoned orders in accordance with the law, free from any influence of the previously set aside order. The Court concluded the Writ Petition on these terms, without imposing any costs.
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