2021 (6) TMI 793 - HC - Customs

Review petition/recall order - HELD THAT - The respondents though submitted that at the time when the writ petition was disposed of on 03.03.2020 there was no such appeal pending except the appeal before the commissioner, but do not deny the fact that in a connected writ petition bearing No.6312/2020 in a review petition No.27/2021 this Court had ordered the arrangement - The order is recalled.

Summary

Issues: Review petition regarding transfer of appeals between Customs Commissioners and Appellate Tribunals, intervention of High Court in transferring appeals, technical members' availability for hearing appeals, video conference hearings at different bench locations.

In this judgment by the Kerala High Court, a review petition was filed regarding the transfer of appeals between Customs Commissioners and Appellate Tribunals. The petitioner sought the transfer of appeals to different locations for hearings. Initially, the petitioner approached the Central Board of Customs and Indirect Taxes for transfer, but due to subsequent events, the Commissioner of Customs (Appeals) rejected the appeal. Another appeal was then preferred before the Customs, Excise and Service Tax Appellate Tribunal in Bangalore. The petitioner also filed a writ petition seeking transfer of another appeal to a different bench location and challenging the appointment of technical members. The High Court disposed of the writ petition by directing the appeals to be heard by specific members at different bench locations, considering the availability of touring members. A review petition was filed later, highlighting the unavailability of technical members for hearing appeals through video conference due to their tour schedules. The Court, after considering the comments of the Registrar of the Tribunal, directed the appeals to be heard through video conference at a different bench location to accommodate the technical member's availability. The Court recalled its previous order and issued directions for the appeals to be heard expeditiously within 45 days through video conference at the appropriate bench locations. The review petition and writ petition were ordered accordingly, ensuring the timely resolution of the appeals.

This judgment addresses the complex issues of transferring appeals between different Customs Commissioners and Appellate Tribunals, the intervention of the High Court in directing the transfer of appeals to specific bench locations, ensuring the availability of technical members for hearing appeals, and facilitating video conference hearings at different bench locations for expeditious resolution. The Court's detailed analysis and directions in response to the review petition demonstrate a thorough consideration of the practical challenges faced in hearing appeals and the need for efficient resolution mechanisms within the legal framework. The Court's emphasis on timely resolution through video conference hearings reflects a proactive approach to addressing logistical constraints while upholding the principles of justice and fair hearing in the adjudication of appeals related to Customs matters.