2015 (9) TMI 668 - HC - Customs

Validity of impugned order - Dismissal of appeal on technical ground - Held that - Review committee assigned reasons while directing the Department to prefer an appeal. Learned Judicial Member has not considered the ground mentioned by the Committee while recommending for filing of the appeals. On a technical ground of the appeals were dismissed. We are of the view, that since the report of the Committee was available with the Tribunal, it should have looked into the grounds on the basis of which the Committee had directed filing of appeals and could not have dismissed the appeal on a technical ground that one of the member did not put the date below signature. Such technical defect should have been avoided. - Matter remanded back.

Summary

Issues: Challenge to order dismissing appeal on a technical ground; Review committee's recommendation for filing an appeal; Dismissal of appeals based on technical defect; Setting aside the order and remitting the matter back to the Tribunal for fresh hearing.

In this judgment by the Allahabad High Court, the Department challenged an order dismissing the appeal on a technical ground. The appeal was initially allowed, and a review committee comprising Commissioners of Custom from Lucknow and Kolkata recommended filing a second appeal before the Tribunal. However, one of the Commissioners did not date the recommendation, leading to the Judicial Member of the Tribunal rejecting all appeals and the accompanying stay application solely on this technicality.

Upon thorough consideration, the Court found that the Judicial Member failed to take into account the reasons provided by the review committee for directing the Department to file the appeals. The Court emphasized that the Tribunal should have examined the grounds provided by the Committee instead of dismissing the appeals based on a minor technical defect. The Court set aside the order of dismissal and remitted the matter back to the Tribunal for a fresh hearing, instructing the Tribunal to evaluate the appeals on their merits rather than technicalities.

The Court highlighted the undue delay suffered by the respondents due to the absence of a stay order and urged the Tribunal to expedite the disposal of the appeals, ideally within three months from the date of the Court's order. By disposing of the writ application in this manner, the Court ensured that justice would be served through a fair and thorough reconsideration of the appeals without being hindered by insignificant technicalities.