2016 (12) TMI 1438

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..... to decide the revision. There has not been proper examination as to whether the goods which were brought by the petitioner are prohibited goods - matter is remanded to conduct appropriate examinations and find out that whether the goods in question are prohibited goods and whether they would fall under the definition of Section 2(33) of the Customs Act, 1961. Appeal allowed by way of remand.
T. S. Sivagnanam, J. For the Petitioner : Mr.A.Ganesh For the Respondents : Ms.Hemalatha ORDER Heard Mr.A.Ganesh, learned counsel appearing for the petitioners and Ms.R.Hemalatha, learned Senior Panel Counsel appearing for the respondents. With the consent of either side, the writ petitions are taken up for disposal. 2. A revision was filed bef .....

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..... ndents cannot derive any advantage from the said pronouncements." 4. It is not in dispute that the above decision has been confirmed by the Hon'ble Supreme Court and the SLP was dismissed and the review petition as against the said order was dismissed. Now the Department is working out remedial measures. 5. In the light of the settled legal position, this Court has to necessarily hold that the impugned order has been passed by the incompetent authority and therefore requires to be interfered with. However, this Court has not gone into the merits of the matter. Nevertheless, this Court can examine as to whether the Commissioner (Appeals) has considered the matter in a proper perspective. On a reading of the order passed by the Commissi .....

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..... f the decision of the High Court of Punjab and Haryana in the case of NVR Forgings as confirmed by the Hon'ble Supreme Court, this Court is inclined to interfere with the orders passed by the Commissioner of Customs (Appeals) and the matter is remanded to the second respondent for fresh consideration. The second respondent shall consider the contentions raised by the petitioner as well as the revenue and examine all legal aspects more particularly, whether the goods in question are prohibited goods and whether they would fall under the definition of Section 2(33) of the Customs Act, 1961. The above direction shall be complied with by the second respondent within a period of eight weeks from the date of receipt of a copy of this order. I .....

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