2023 (1) TMI 197 - AT - Customs

Confiscation with option of redemption fine and penalty - Potassium Humate First Grade Powder - Potassium Humate Granular - appellant has assailed the impugned order on the ground that remanding the matter back by learned Commissioner (Appeals) to the original authority is not proper and justified inasmuch as all facts involved in the appeal were pleaded before him - HELD THAT - There are no infirmity therein, in so far as it has remanded the matter to the original authority for a fresh fact finding on the issue involved in this appeal. Needless to say that this being an old matter, the order dated 16.09.2022 passed by the Learned Commissioner (Appeals) should be implemented expeditiously, preferably within a period of 6 weeks from receipt of this order - appeal dismissed.

Summary

Issues:
1. Upholding of original order for confiscation of goods
2. Appellant's challenge regarding remanding the matter back to the original authority
3. Jurisdiction of the Tribunal to decide the appeal without reference back
4. Observations on the impugned order and remanding the matter
5. Dismissal of the appeal and implementation timeline

Analysis:

1. The impugned order upheld the original decision for the confiscation of 'Potassium Humate First Grade Powder' and 'Potassium Humate Granular,' allowing redemption on payment of fines and penalties. The appellant contested this decision, arguing against the remand of the matter back to the original authority by the Commissioner of Customs (Appeals), claiming that all relevant facts were presented during the appeal, making a fresh fact-finding unnecessary.

2. The appellant further contended that since the issue was primarily a question of law, the Tribunal had the jurisdiction to decide the appeal without referring it back to the original authority. However, the impugned order emphasized the need for a fresh examination of the matter due to the changed scenario and facts presented during the appeal process.

3. The Tribunal, after examining the impugned order and the arguments presented, found no fault in the decision to remand the matter for a fresh fact-finding on the issues raised in the appeal. The Tribunal acknowledged the necessity of a thorough review based on the submissions made by the appellant during the proceedings.

4. Consequently, the appeal filed by the appellant was dismissed by the Tribunal, affirming the impugned order's decision. The Tribunal directed the expeditious implementation of the order passed by the Commissioner (Appeals) within a specified timeline of six weeks from the receipt of the Tribunal's order, emphasizing the importance of timely execution due to the matter's age.

5. In conclusion, the Tribunal disposed of the appeal based on the findings and observations made regarding the remanding of the matter for a fresh examination, upholding the original decision for the confiscation of goods while allowing redemption upon payment of fines and penalties within the specified timeline for implementation.