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TMI Blog2015 (3) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... hether that aspect has been pleaded and sufficiently proved. Thus, the rights of the parties and their equities have to be balanced. - Tribunal must ensure that it gets adequate time to take up the Appeals and for final disposal, so that the parties and lower authorities are guided not only in terms of interpretation and exposition of law by the Tribunal's final orders and for application to given facts and circumstances. That is equally the duty of the Tribunal as a last fact finding authority and while supervising the subordinate authorities. Tribunal has referred to the conflicting views and opinions of different High Courts. It has also referred to several conflicting decisions and orders of its own and chose to analyse each of them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lieve the Appellant/ Assessee from this condition or in the alternative to give some time by reducing the amount initially demanded. Even these applications have been dismissed. 2. Mr. Desai-learned Senior Counsel appearing for the Assessee submits that the Appeal raises substantial questions of law. They are formulated as under :- A) Whether the CESTAT is justified in dismissing the Appeal of the Appellant only on failure to pre-deposit and without considering on merits for nonest order passed by the adjudicating authority without jurisdiction? B) Whether the CESTAT is justified in directing the Appellant to deposit ₹ 1 crore when the order of the adjudicating authority is nonest and no legs to stand in law? C) Whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely, Mr. Desai would submit that assuming a lengthy order was required, yet, the basic material should have been taken into consideration. The fundamental and basic material and in terms of subsection (1) of section 14 of the Customs Act, 1962 is the valuation on the basis of the price prevailing in the export market and of the goods which are subject matter of importation by the Assessee . This aspect has been completely omitted from consideration and without obtaining any such valuation and in terms of the legal provision. Reliance is placed on a certificate issued by the Consulate in Dubai. The Consulate possesses neither requisite experience nor expertise and in matters of the nature particularly of determination of customs duty. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the CESTAT is justified in directing the Appellant for predeposit of ₹ 1 crore when the impugned orders are contrary to section 14 of the Customs Act, 1962 read with Notification No. 95 of 2007 - Cus ( N.T .) dated 13th September, 2007 thereunder? b) Whether the provisions of section 28(1) and section 125 of Customs Act, 1962 are applicable to the facts of this case at all? If not, whether the order of adjudicating authority, predeposit order of the CESTAT and consequently dismissal of the Appeal of the CESTAT are tenable in law? 7. We are mindful of the fact that even in matters of the above nature, namely, application seeking stay and waiver of the condition of predeposit , the Tribunal must apply its mind. The Tribunal mus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al's final orders and for application to given facts and circumstances. That is equally the duty of the Tribunal as a last fact finding authority and while supervising the subordinate authorities. We wonder if the Tribunal has passed such a lengthy order at the interlocutory stage, when it will get time for all this. In the present case, the Tribunal has referred to the conflicting views and opinions of different High Courts. It has also referred to several conflicting decisions and orders of its own and chose to analyse each of them and while deciding an interlocutory application. This is really uncalled for. 8. We also find some force in the complaint of Mr. Desai that undue importance and weightage cannot be given only to one docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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