Commissioner Of Customs (Preventive) vs M/S. Kunj Bihari Lal Radheshyam Metals ...
2024 Latest Caselaw 2907 Cal/2

Calcutta High Court

Commissioner Of Customs (Preventive) vs M/S. Kunj Bihari Lal Radheshyam Metals ... on 11 September, 2024

Author: Hiranmay Bhattacharyya

Bench: T.S Sivagnanam, Hiranmay Bhattacharyya

od-13

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

                             IA NO. GA/3/2024
                             In CUSTA/35/2019
                COMMISSIONER OF CUSTOMS (PREVENTIVE)
                                     Vs
        M/S. KUNJ BIHARI LAL RADHESHYAM METALS PRIVATE LIMITED



BEFORE :
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM
             -A N D-
HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
DATE : September 11, 2024.
                                                                        Appearance :
                                                                Mr. Kaushik Dey, Adv.
                                                               Mr. Kaustav Maiti, Adv.
                                                                      ...for appellant.




        The Court :- Heard Mr. Dey, learned standing Counsel for the appellant.

None appears for respondent.

This application has been filed to restore the appeal and to be heard and

decided on merits. We have gone through the averments set out in the affidavit

filed in support of the application and we find that as against the common

order passed by the learned Tribunal in the other case the matter has been

remanded to the Tribunal for fresh consideration. Therefore, in order to

maintain consistency the same order is required to be followed. Therefore, the

explanation offered by the department is accepted and the application is

allowed and the appeal is restored to file of this court.

Accordingly, GA/3/2024 is disposed of.

We have restored the appeal, consequently the application filed under

Section 5 is also restored and the delay in filing the appeal of 76 days is

condoned.

This appeal filed by the Customs Department under Section 130 of the

Customs Act, 1962 (the Act) is directed against the common order dated 8 th

March, 2019 passed by the Customs, Excise and Service Tax Appellate

Tribunal, Calcutta in Eastern Zonal. Bench, Calcutta in Appeal No.

C/79138/2018.

The revenue has suggested the following substantial questions of law:

i) Whether the Learned Tribunal has committed gross error by not

appreciating the contents of paragraph 2 of the instruction dated

17.12.2015?

ii) Whether in terms of the instruction dated 17.12.2015 the present

case falls under the monetary limit or the Learned Tribunal ought

to have heard the matter on merits?

iii) Whether the observation of the Commissioner of Customs

(Appeals) and the Learned Tribunal is contrary to the law and

liable to be set aside ?

As mentioned above, the present appeal has been filed by the department

as against the common order passed by the Tribunal in two appeals filed by the

department in appeal nos. C/79148/2018 and cross objection no.

CO/75257/19. The order passed in C/79148/2018 was challenged by the

department before this Court in CUSTA/37/2019 and the Hon'ble Division

Bench by judgment dated 17th December 2020 set aside the order passed by

the learned Tribunal dated 8th March, 2019 and remanded the appeal to the

Tribunal for disposal on merits. Since the impugned order has already been set

aside in connected matter, different approach cannot be made in the present

appeal.

Therefore, following the order passed in CUSTA/37/2019 the appeal is

allowed and the order impugned is set aside and the order impugned is set

aside and the matter is remanded to the learned Tribunal on the same line as

in CUSTA/37/2019.

Consequently, GA/1/2024 and GA/2/2024 are disposed of treating the

same as on day's list.

(T.S. SIVAGNANAM) CHIEF JUSTICE

(HIRANMAY BHATTACHARYYA, J.)

pkd/GH