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TMI Blog2016 (6) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... efund) and has no relation to the proceedings which are referred to in the affidavit-in-reply filed by the respondents as a ground for not deciding the present appeal. Under the circumstances, merely because of the pendency of such proceedings, the third respondent is not justified in not deciding the appeal preferred by the petitioner. The third respondent is also not justified in transferring the appeal against the Order-in-Original dated 30.05.2013 to the Call Book, despite the fact that it does not fall under any of the categories enumerated in the above circular, and keeping the matter pending for years together causing immense prejudice to the petitioner. Hence, the third respondent is directed to forthwith decide the Appeal without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... started investigation as to whether the relationship adversely affected the invoice price and therefore, referred the case to Special Valuation Branch (SVB), Mumbai. Accordingly, a case came to be registered and provisional duty assessment came to be made with 1% of Extra Duty Deposit (EDD), in terms of Board s Circular No.11/2001 dated 23.02.2001 and bills of entry came to be assessed provisionally after taking SVB bond and 1% Extra Duty Deposit on assessable value, which came to be paid by the petitioner vide manual challans. 5. The assessment came to be finalized and the invoice price of the imported goods came to be accepted as the transaction value under rule 3(3)(a) of the Customs Valuation (Determination of Value of Imported Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 10th October, 2013. It is the case of the petitioner that he was following up the matter and was informed that the order would be passed in a short time. The petitioner, after waiting for some time, on 3rd June 2015, once again addressed a reminder requesting the third respondent to decide the appeal at the earliest. Since there was no response thereto, the petitioner sent another reminder letter dated 18th June, 2015. Since the appeal has not been decided and a huge amount of ₹ 1,01,76,302/- has been held back, the petitioner has filed the present petition, seeking the reliefs noted hereinabove. 9. Mr. Dhaval Shah, learned advocate for the petitioner invited the attention of the court to the affidavit-in-reply filed by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ambit of any of the types of categories mentioned therein. It was, accordingly, urged that the third respondent is, therefore, not justified in transferring the matter to the Call Book and not deciding the same. It was submitted that it is open for the authority to pass any orders as it deems fit and proper, however, it is incumbent upon such authority to decide the application. 10. On the other hand, Mr. R. J. Oza, learned Senior Standing Counsel for the respondents placed reliance upon the contents of the affidavit-in-reply filed on behalf of the respondents and submitted that in view of the pendency of the appeal before the appellate authority as referred to in paragraph 4.3 of the affidavit-in-reply as well as in view of the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate authority. (ii) Cases where injunction has been issued by Supreme Court/High Court/CEGAT, etc. (iii) Cases where audit objections are contested. (iv) Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book. 14. Thus, the categories of cases which can be transferred to Call Book are, firstly, those cases in which the Department has gone in appeal to the appropriate authority. In the present case, it is an admitted position that the Department has not gone in appeal. The second category of cases is where injunction has been issued by Supreme Court/High Court/CEGAT, etc., which admittedly is not the position in the present case. The third category of cases is w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Call Book by the Appellate Commissioner. Thus, if the case of the respondents were to be accepted, till Appeal No.S/49-33/CUS/KDL/2012 which has also been transferred to the Call Book, is decided by the concerned appellate authority, the third respondent would not proceed further to decide the present appeal. In the opinion of this court, it is incumbent upon the third respondent-Appellate Commissioner to decide any case which comes before him independently, as per the position of law as prevailing at that time, without waiting for the outcome of any other case. Merely because the existing position of law is adverse to the revenue, the matter cannot be kept in abeyance till the outcome of some other decision on a similar question of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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