(Preventive) vs M/S. Balaji Multiplex (P) Ltd
2024 Latest Caselaw 1624 Cal/2

Calcutta High Court

(Preventive) vs M/S. Balaji Multiplex (P) Ltd on 3 May, 2024

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

OD-9

                            CUSTA/56/2018
                 IA No.GA/1/2018 (Old No.GA/2078/2018)

                      IN THE HIGH COURT AT CALCUTTA
                     SPECIAL JURISDICTION (Customs)
                             ORIGINAL SIDE

                                        COMMISSIONER OF CUSTOMS
                                        (PREVENTIVE), KOLKATA

                                                  -Versus-

                                        M/s. BALAJI MULTIPLEX (P) LTD.

BEFORE :
THE HON'BLE JUSTICE SURYA PRAKASH KESARWANI
            And
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
Date :3rd May, 2024
                                                                         Appearance:
                                                                Mr. K. K. Maiti, Adv.
                                                                 ...for the appellant.


1.

Heard Sri K. K. Maiti, learned counsel for the appellant.

2. On 18.04.2024 this Court passed the following order:

1. Case called out. None appears to press the appeal.

2. This appeal arises out of common impugned order of the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata passed in about 32 appeals.

3. Let this matter be listed on 2nd May, 2024 along with all other similar appeals and more particularly those arising out of common impugned order of the Tribunal.

3. Today, learned counsel for the appellant has produced before us an order

dated 01.12.2022 passed in Customs Appeal No.30, 32, 33, 34, 35, 38,

40 and 41 all of 2018, whereby the appeals have been allowed, the order

of the Tribunal has been set aside and the matter has been remanded

back to the Tribunal for fresh consideration.

4. Learned counsel for the appellant has also informed that seven appeals

arising out of the impugned common order of the Tribunal were

dismissed by this Court and against which SLP has been filed which is

pending before Hon'ble Supreme Court. However, he has not produced

copy of the order dismissing the seven appeals or any particulars of such

appeals. Despite the afore-quoted order passed on 18.04.2024, the

appellants have not given details of all pending appeals arising out of the

impugned common order of the Tribunal. Thus, taking into consideration

that eight appeals were allowed and seven appeals were dismissed, still

17 (seventeen) appeals may be pending out of which only two appeals are

listed today. The appellants are not disclosing the particulars of

remaining 15 (fifteen) appeals. It appears that the appellants are more

interested in picking up some appeals out of the total appeals arising out

of the impugned common order of the Tribunal. As per own statement

made by learned counsel for the appellant that out of total appeals

arising out of the common impugned order, eight appeals have been

allowed and seven appeals have been dismissed. This itself indicates that

the appellants are not acting fairly, which is resulting in conflicting

orders.

5. Since the appellants are not disclosing details of pending appeals and are

not producing the order dismissing the seven appeals, therefore, we are

left with no alternative except to call upon the Commissioner of Customs

(Preventive) Kolkata, Customs House, 15/1, Strand Road, Kolkata- 700

001. The aforesaid Commissioner of Customs shall remain personally

present before this Court on 7th May, 2024 at 10:30 A.M. along with

complete details and particulars of pending appeals, arising out of the

impugned common order of the Tribunal, judgment and order of this

Court dismissing seven appeals and allowing eight appeals. The

aforesaid commissioner shall also explain his department's conduct on

affidavit, to be filed on or before the next date fixed.

6. List on 7th May, 2024 at 10.30 A.M.

(SURYA PRAKASH KESARWANI, J.)

(RAJARSHI BHARADWAJ, J.)

As.