2024 (5) TMI 554 - HC - Customs

Proper officer - Jurisdiction to issue Show Cause Notice - service through publication - HELD THAT - The Coordinate Bench of this court has disposed of several appeals finding that the orders passed by CESTAT to the aforesaid effect were not justified and further directing the CESTAT to decide the appeals on merit including the question of jurisdiction uninfluenced by the decision of this Court in the case of Mangali Impex Ltd. 2016 (5) TMI 225 - DELHI HIGH COURT as the operation of the said order has been stayed by the Supreme Court. It is also pointed out that the delay in filing the appeals has been condoned in all the cases as well. Thus we consider it apposite to also dispose of the appeals in similar terms. The impugned orders are set aside. The appeals are restored before the CESTAT. The appeals are disposed of.

Summary

Issues involved: Challenge to final orders of Customs Excise and Service Tax Appellate Tribunal (CESTAT) u/s jurisdiction and delay in filing appeals.

Jurisdiction Issue:
The appeals challenged final orders of CESTAT which remanded the matter to the Adjudicating Authority for deciding the issue on jurisdiction after a Supreme Court decision. A Coordinate Bench of the court had previously found CESTAT's orders unjustified and directed them to decide the appeals on merit, including the question of jurisdiction, uninfluenced by a previous court decision. The delay in filing the appeals was also condoned. Consequently, the impugned orders were set aside, and the appeals were restored before CESTAT. CESTAT was directed to decide the appeals on merits, including the question of jurisdiction, without being influenced by the previous court decision. The court clarified that it had not expressed any opinion on merits, allowing CESTAT to take an appropriate view.

Delay in Filing Appeals Issue:
The delay in filing the appeals was condoned in all cases. The court considered it appropriate to dispose of the appeals in similar terms as the jurisdiction issue. The impugned orders were set aside, and the appeals were restored before CESTAT to be decided on merits, including the question of jurisdiction, without being influenced by a previous court decision. The court clarified that it had not expressed any opinion on merits, leaving CESTAT free to decide as it deems appropriate. Ultimately, the appeals were disposed of in the mentioned terms.