2005 (10) TMI 168 - AT - Customs

Summary

Issues:
1. Delay in listing appeals filed by the Department.
2. Adjudication of consignments without directing mutilation and imposing low fines.
3. Requirement to hear appeals filed by both sides together.
4. Responsibility for not listing all appeals together.

Analysis:
1. The Tribunal noted a delay in listing a large number of appeals filed by the Department, while appeals against the same impugned orders were heard earlier. The Bench Order dated 22-5-2003, which dismissed the appeals filed by respondents, was found to relate to both impugned orders-in-original. The doctrine of merger was deemed inapplicable, and it was decided that appeals by both parties needed to be heard together based on a previous Large Bench decision.

2. Upon reviewing the case records, it was observed that the adjudicating Commissioner had adjudicated numerous consignments without directing mutilation of imported clothing and garments, imposing only a 25% redemption fine and 5% penalty. The Department argued that the profit margin was unreasonably high, and the impugned orders needed to be set aside for proper valuation of goods and redetermination of fines and penalties. The Tribunal agreed with the Department's submissions and directed that the respondents should be provided details of the profit margin calculated during fresh adjudication.

3. Considering all aspects, the Tribunal concluded that appeals by both sides should have been heard together, and the Registry should have listed all appeals against the impugned adjudication orders simultaneously. The earlier Bench Order was recalled, impugned orders were set aside, and appeals by both parties were allowed by way of remand to the original authority for re-adjudication. Cooperation from respondents was mandated, and adjournments were discouraged to expedite the process.

4. The appeals were allowed by way of remand, and the Additional Registrar was instructed to investigate and submit a report assigning responsibility for the failure to list all appeals together on the specified date.