2021 (8) TMI 588 - HC - Customs

Rejection of revision application filed by the petitioner under Section 129 DD of the Customs Act, 1962 - Jurisidction - impugned order has been passed by the Joint Secretary (Revision Application), Government of India, who was also in the same rank of Commissioner of Central Excise and Customs, who had passed the Order-In-Appeal - HELD THAT - The matter is remitted to the present Revisional Authority under Section 129 DD of the Act for fresh consideration of the matter. It shall be incumbent upon the Revisional Authority, after affording full opportunity of hearing to the petitioner, deal with each of the contentions raised and pass reasoned orders on merits and in accordance with law, inhibited and uninfluenced by the impugned order which has been set aside and communicate the decision taken to the petitioner. Petition allowed by way of remand.

Summary

Issues:
Challenge to order under Customs Act, 1962 - Revision application rejection - Authority's rank impermissible - Re-constitution of Revisional Authority - Quashing of impugned order - Remittal for fresh consideration - Opportunity of hearing - Reasoned orders on merits - Compliance with law.

Analysis:
The Writ Petition before the Madras High Court contested the rejection of a revision application under Section 129 DD of the Customs Act, 1962. The order in question, dated 16.12.2013, was passed by the first respondent, which was challenged by the petitioner against Order-In-Appeal No.30/12 dated 27.08.2012 issued by the Commissioner of Custom & Central Excise (Appeals), Tiruchirapalli. The petitioner's counsel highlighted that the impugned order was issued by a Joint Secretary who held the same rank as the Commissioner who passed the Order-In-Appeal, which was deemed impermissible in law. Reference was made to a previous decision of the Court where a similar issue led to the order being set aside for corrective measures to be taken. The Senior Panel Counsel for the respondents acknowledged the anomaly and confirmed the re-constitution of the Revisional Authority to address the issue.

In light of the submissions, the High Court quashed the impugned order and remitted the matter to the present Revisional Authority under Section 129 DD of the Act for fresh consideration. The Court emphasized that the Revisional Authority must provide a full opportunity of hearing to the petitioner, address each contention raised, and deliver reasoned orders on merits in compliance with the law. The Authority was instructed to approach the case without being influenced by the previously set aside order and communicate the decision to the petitioner. Ultimately, the Writ Petition was allowed on the mentioned terms, with no costs imposed, and the connected miscellaneous petition was closed.