2020 (9) TMI 857 - SC - Customs

Permission for withdrawal of appeal - Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, 2019 - HELD THAT - The respondent cannot object to the appellant withdrawing any portion of the appeal, provided the appellant is not seeking any benefit from Court on account of the withdrawal. The appeal shall be treated as withdrawn only in respect of the dispute arising out of the excise component - Application allowed.

Summary

Issues:
Application for withdrawal of appeal qua duties of excise imposed under the impugned order.

Analysis:
The appellant filed an application seeking to withdraw the Civil Appeal concerning duties of excise imposed under the impugned order. The order in question had components from both the Central Excise Act and the Customs Act. The appellant participated in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for settling disputes related to the excise component only. Therefore, the appellant wished to withdraw the part of the dispute in the appeal concerning excise but intended to retain the appeal regarding the customs component. The Union of India's Standing Counsel opposed the withdrawal request, arguing that the customs component in the order comprised redemption fine and penalties, and if the excise component appeal was withdrawn, the appeal might not be maintainable for the remaining portion. However, the Court held that the objection regarding maintainability could be raised by the Union of India when the appeal related to the customs component was heard. The respondent could not object to the appellant withdrawing any part of the appeal as long as the appellant did not seek any benefit from the Court due to the withdrawal. Consequently, the Court allowed the application for withdrawal, permitting the appeal to be treated as withdrawn only concerning the dispute arising from the excise component. The respondent was given the liberty to challenge the appeal's maintainability regarding the surviving dispute at a later stage.