2022 (4) TMI 835 - SC - Customs

Validity of assessment order - HELD THAT - The present Special Leave Petition stands disposed of as withdrawn without further entering into the merits of the controversy and/or expressing anything on merits in favour of either of the parties. The Commissioner (Appeals) to decide and dispose of the appeal which has been filed against the final Assessment in accordance with law and on its own merits without in any way being influenced by any of the observations made by the High Court in the impugned judgment and order, if any.

Summary

Issues:
1. Appeal against final Assessment Order pending before Commissioner (Appeals).

Analysis:
The Supreme Court noted that the final Assessment Order has been passed, and the petitioner has appealed to the Commissioner (Appeals), which is currently pending. The petitioner's counsel did not press the Special Leave Petition but requested suitable observations for the Commissioner (Appeals) to decide the appeal on its own merits without being influenced by any observations made by the High Court. The respondent's counsel had no objection to this request.

The Court disposed of the Special Leave Petition as withdrawn without delving into the merits of the controversy or expressing any opinion in favor of either party. The Court directed the Commissioner (Appeals) to decide and dispose of the appeal against the final Assessment Order in accordance with the law and on its own merits, without being influenced by any observations made by the High Court in the impugned judgment and order.

Additionally, the Court clarified that any pending applications would stand disposed of as well. The judgment emphasized the importance of the Commissioner (Appeals) making an independent decision based on the merits of the case and without being swayed by any previous observations made by the High Court.