9911796707
TMI Blog2006 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... the import of used printing machinery by actual user could be done without licence subject to the condition that the importer shall not sell the machinery within five years after the date of import and the machinery imported should also be manufactured within five years from the date of import. If the importer wants to sell the imported machinery, that could be done only after obtaining permission from the Director General of Foreign Trade. Under the above statutory parameters, during the relevant period of time, the individual importers have imported 209 machineries by filing individual bill of entry and by clearing the goods from the Customs Authorities individually. 4. The second respondent - Commissioner of Customs (Sea) initiated ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r writ petitions are also filed by individual petitioners in respect of that portion of the order of imposition of penalty on them in the very same order of the Tribunal. 7. Learned Counsel appearing for the petitioners has very strenuously contended that as per Section 129A of the Customs Act, the order of Commissioner of Customs - second respondent is appealable to the first respondent - Appellate Tribunal. Invoking the said provision, the petitioner has filed an appeal to the Appellate Tribunal in respect of the portion of the order, which went against the petitioner. However, the Tribunal, in total disregard to the statutory provisions, has set aside the whole of the order and remitted the matter back to the Commissioner of Appeals to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the material on record. 10. Section 129A of the Customs Act proceeds as follows : "Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order : (a) a decision or order passed by the Commissioner of Customs as an adjudicating authority; ............. (the other sub-clauses in clause (1) and clause (2) are not relevant to the case on hand and hence not extracted.) ............. (3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Commissioner of Customs, or as the case may be, the other party pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions verified in such manner as may be specified by rules made in this behalf against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3). 12. But in this case, it is obvious that in respect of that portion of the order of the second respondent, which went against the petitioner i.e., in respect of 91 machineries, which were not available, for which an order of imposition of redemption fine in a sum of Rs. 56 lakhs in lieu of confiscation and further imposition of personal penalty in a sum of Rs. 25 lakhs, the petitioner filed the appeal. In respect of other portion of the order, which was rendered in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and entertained by this Court in the year 2002 and are pending for the past four years for consideration of this Court by granting interim orders. Hence, I am of the view that the petitioner need not be relegated to the statutory remedy. Useful reference can be had to the judgment of the Supreme Court in the case of S.J.S. Business Enterprises Private Limited v. State of Bihar and Others reported in (2004) 7 S.C.C. 166. 14. The other point whether the Tribunal was right in giving directions to the second respondent to consider the case in a particular manner while remitting the case, I am of the view that such a direction cannot be legally given to the original authority - the second respondent, who is exercising quasi-judicial functio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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