2023 (9) TMI 1274 - SC - Customs

Large scale under valuation in the import of luxury cars - Matter placed at the bottom of the Board and, thus, could not be taken up - locus standi - HELD THAT - The impugned order passed is surprising which directs that the matter be placed at the bottom of the Board. Without commenting upon the same any further, it is opined that interest of justice would stand served by requesting the Hon ble Chief Justice of the High Court to nominate Bench for disposal of the said writ petition expeditiously preferably within a period of three months since the issue involved has lot of cascading effect on the revenue. In so far as locus is concerned, having gone through the record and also the fact that this Court had entertained the Writ Petition filed by the petitioner under Article 32 of the Constitution of India and passed an order dated 15-7-2016, the petitioner has locus to approach the High Court for the reliefs claimed in the writ petition filed by him. Thus, the High Court shall proceed to consider and decide the writ petition in accordance with law on its own merits without entering into the question of locus of the petitioner to maintain the writ petition. SLP disposed off.

Summary

Issues involved:
The issues involved in the judgment are delay in listing the Writ Petition, the locus of the petitioner to maintain the Writ Petition, and the need for expeditious disposal of the case due to its significant impact on revenue.

Delay in Listing the Writ Petition:
The petitioner was aggrieved by an order of the High Court directing the Writ Petition to be listed at the bottom of the Board on a specific date for hearing the question of locus. Despite being listed on 7 dates after the specified date, the matter was always placed at the bottom due to the impugned order, hindering its progress.

Locus of the Petitioner:
The Supreme Court, after reviewing the record and noting that the petitioner had previously filed a Writ Petition under Article 32 of the Constitution and obtained an order, concluded that the petitioner had the necessary locus to approach the High Court for the reliefs sought in the writ petition. The Court emphasized that the High Court should proceed to consider and decide the writ petition on its merits without delving into the petitioner's locus.

Expeditious Disposal for Revenue Impact:
The Supreme Court expressed surprise at the order directing the matter to be placed at the bottom of the Board and highlighted the significant revenue implications of the case. The Court, without further comment on the order, requested the Chief Justice of the High Court to nominate a Bench for expeditious disposal of the writ petition within three months to serve the interest of justice and address the cascading effect on revenue.

Disposition:
The Special Leave Petitions were disposed of with the observations and requests made to the High Court for expeditious disposal. Any pending applications were also disposed of in light of the judgment.