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TMI Blog2024 (9) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988 cannot be ruled out. Even if the Tribunal for its convenience hears the matter by clubbing the similar appeals, it is expected that the Tribunal shall apply and examine each appeal on its facts. Though the apprehension expressed in the memo is not justifiable, however, considering the nature of dispute and requirement of examination of facts of each case on its own, the apprehension cannot be brushed aside. Further if the Tribunal is directed to consider the appeal of the petitioner independently, by extending due opportunity of hearing, no prejudice would be caused to the revenue. The Customs, Excise and Service Tax Appellate Tribunal shall dispose of the appeal i.e., Appeal No. 20295/2020 against the petitioner herein, independently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medical equipments. Further noticing that the equipments have become obsolete as the imports were between December 1990 to April 1992 the authority dropped proposal for confiscation under Section 111 (o) of the Act. The Principal Commissioner of Customs further imposed a penalty under Section 112 (a) of the Act. Order dated 21.10.2019 is placed along with the memo dated 02.08.2022 filed by the petitioner. The Principal Commissioner of Customs preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal in Appeal No.20295/2020 against the order dated 21.10.2019. 3. Sri S.P Shankar learned Senior counsel appearing on behalf of Smt. Mamata G. Kulkarni learned counsel for the petitioner submits that the writ petition relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25,000/- under the provisions of Customs Act. The said order is carried in appeal by the revenue before the Tribunal and the same is pending consideration. 8. Learned Senior counsel has filed a memo dated 02.08.2022. As per the memo, the proceedings are pending regarding default and violation of terms and conditions of Notification No.64/1988, the possibility of the Tribunal hearing all the matters involving violation of terms and conditions of Notification No. 64/1988 cannot be ruled out. Even if the Tribunal for its convenience hears the matter by clubbing the similar appeals, it is expected that the Tribunal shall apply and examine each appeal on its facts. Though the apprehension expressed in the memo is not justifiable, however, consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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