9911796707
TMI Blog2021 (2) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... and remit the matter to the Tribunal to decide the issue afresh. The tribunal shall specifically advert to the issue of validity of the confiscation proceedings and the consequent sale by the respondent and thereupon, shall decide the issue with regard to restitution of value of goods to the appellant. The Tribunal is directed to decide the appeal within a period of two months from the date of receipt of certificate copy of the order passed today - Appeal disposed off. - C.S.T.A. NO. 3 OF 2017 - - - Dated:- 29-1-2021 - THE HON BLE MR. JUSTICE ALOK ARADHE AND THE HON BLE MR. JUSTICE NATARAJ RANGASWAMY APPELLANT: MR. RAGHAVENDRA B. HANJER, ADV. RESPONDENT: MR. JEEVAN J. NEERALGI, ADV. JUDGMENT Mr. Raghavendra B. Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs, Bangalore, vide communication dated 22.04.1993, determined the duty liability at ₹ 29,67,700/- has asked the appellant to execute provisional duty bond for the differential duty of ₹ 17,01,610/- with surety. However, no specific order was passed in respect of bills of entry for releasing of the seized goods. 2. The appellant vide communications dated 14.06.1993, 27.06.1993, and 30.06.1993 requested the Assistant Commissioner to release the goods immediately. However, no action in the matter was taken. Thereafter, two show cause dated 19.05.1993 were issued to the appellant by the Commissioner of Customs, Bangalore proposing to reject the declared invoice value on the ground of mis-declaration. The appellant file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty from ₹ 50,000/- to ₹ 2,00,000/-. The appellant being aggrieved by the order of the Commissioner, filed an appeal along with the application for stay before the Appellate Tribunal. The Tribunal, vide order dated 05.10.2016, dismissed the appeal preferred by the appellant on the ground that the Tribunal has no power to order for compensation under the appellate jurisdiction. 3. Learned counsel for the appellant, while inviting the attention of this Court to the order passed by the Tribunal and in particular paragraph 4 of the aforesaid order, submitted that the Tribunal had not adverted to the contentions raised by the appellant with regard to the invalidity of confiscation proceedings and subsequent sale. It is further subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the parties. In fact situation of the case, we deem it appropriate to quash the impugned order passed by the Tribunal and remit the matter to the Tribunal to decide the issue afresh. The tribunal shall specifically advert to the issue of validity of the confiscation proceedings and the consequent sale by the respondent and thereupon, shall decide the issue with regard to restitution of value of goods to the appellant. 6. In the light of the decision rendered by various High Courts including this Court which has been relied upon by the learned counsel for the appellant, the Tribunal is directed to decide the appeal within a period of two months from the date of receipt of certificate copy of the order passed today. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
