The Commissioner Of Customs vs Hariharan S
2021 Latest Caselaw 943 Kant

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

       DATED THIS THE 15TH DAY OF JANUARY, 2021

                       PRESENT

         THE HON'BLE MR.JUSTICE ALOK ARADHE

                          AND

   THE HON'BLE MR.JUSTICE NATARAJ RANGASWAMY

               C.S.T.A. NO.11 OF 2017

BETWEEN:

THE COMMISSIONER OF CUSTOMS
AND SERVICE TAX BANGALORE-CUS,
C.R. BUILDING,
QUEENS ROAD,
P.B.NO.5400,
BENGALURU-560001.
                                           ...APPELLANT
(BY SRI. ARAVIND K.V., ADVOCATE)

AND:

S. HARIHARAN,
BPL LTD., 13,
KASTURBA ROAD,
BENGALURU-560001.
                                         ...RESPONDENT

(SERVICE OF NOTICE ON RESPONDENT IS HELD SUFFICIENT
VIDE COURT ORDER DATED 26.02.2020)

      THIS APPEAL IS FILED UNDER SECTION 130(A) OF THE
CUSTOMS ACT, 1962 ARISING OUT OF ORDER DATED
03.05.2017 PASSED IN FINAL ORDER NO.20619/2017, PRAYING
TO: (I) ANSWER THE SUBSTANTIAL QUESTIONS OF LAW
FRAMED ABOVE IN FAVOUR OF THE APPELLANT IN THE
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INTEREST OF JUSTICE AND EQUITY. (II) SET ASIDE THE
IMPUGNED FINAL ORDER NO. 20619/2017 DATED 03.05.2017
PASSED BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU
IN THE INTEREST OF JUSTICE AND EQUITY (III) PASS SUCH
OTHER ORDER, DIRECTION AS THIS HON'BLE COURT DEEMS
FIT IN THE CIRCUMSTANCES OF THE CASE IN THE INTEREST
OF JUSTICE AND EQUITY.

     THIS APPEAL COMING ON FOR HEARING THIS DAY,
ALOK ARADHE, J., DELIVERED THE FOLLOWING:

                      JUDGMENT

For the reasons assigned by us in the Judgment

passed today in C.S.T.A.No.12/2017, the judgment passed

by the Tribunal dated 03.05.2017 is hereby quashed and

the appeal is disposed of with the same terms and similar

directions.

Sd/-

JUDGE

Sd/-

JUDGE

GH