9911796707
TMI Blog2018 (9) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Supreme Court, in very many cases, has held that instead of rejecting the matter on the ground of technicalities, it shall be seen that substantial justice is done on merits of the matter. Here is the case, there are materials, which should have been considered by the authority, which are now available before the Court. Consideration of these materials evidences may change the cause of the order. Non consideration will cause grave hardship and irreparable hardship to the petitioner - In the interest of justice, the original authority is directed to consider the available materials and decide afresh. The matter is remitted back to the original authority for fresh consideration on the basis of the material evidences produced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate interest under Section 28 (AA) (1) and (2) of the Customs Act, 1962 [hereinafter referred to as the Act ] and imposed a penalty of ₹ 5,37,998/- under Section 114 (A) of http://www.judis.nic.in the Act. Against which, the petitioner preferred an appeal in order in Appeal No.8 of 2018, which culminated the impugned order dated 09.01.2018. The appellate authority has dismissed the same as it is barred by limitation specified under Section 128 (1) of the Act. Aggrieved over the the order, the petitioner is before this Court. 2. The petitioner has challenged the Order in Original and as well as the Order in Appeal on the ground that the order passed by the original authority is without application of mind and without taking into c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred for challenging the order passed by the original adjudicating authority in following circumstances that - (A.1) The authority has passed the order without jurisdiction and by assuming jurisdiction which there exist none, or (A.2) Has exercised the power in excess of the jurisidiction and by overstepping or crossing the limits of jurisdiction, or (A.3) Has acted in flagrant disregard to law or rules or procedure or acted in violation of principles of natural justice where no procedure is specified. (B) Resultantly, there is failure of justice or it has resulted into gross injustice. We may also sum up by saying that the power is there even in aforesaid circumstances, but the exercise is discretionary which wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent passed in the case of Raagam Exports vs. Assistant Commissioner of Customs, Tirupur, reported in 2017 347 ELT 249 has held that where factual position is not considered, merely because the original authority has passed an ex-parte order, it cannot operate as estoppel to reconsider to establish by the petitioner before the Court. 9. In such circumstances, the orders passed in Order-in-Appeal No. 08/2018, dated 09.01.2018 confirming the order passed Order-in-Original Order No.82/2015 and the order passed Order-in-Original Order No. 82/2015 in C.No.VIII/10/150/2015-Adjn., dated 20.11.2015 are set aside. The matter is remitted back to the original authority for fresh consideration on the basis of the material evidences produced by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
