The Commissioner Of Customs ... vs M K Babu
2022 Latest Caselaw 12298 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                   THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                    &
                 THE HONOURABLE MR.JUSTICE BASANT BALAJI
         Thursday, the 22nd day of December 2022 / 1st Pousha, 1944

                         CUS.APPEAL NO. 16 OF 2022

                   AGAINST FINAL ORDER DATED 17.02.2022
    IN CUSTOMS APPEAL NO. C 2T 286/2016, SOUTH ZONAL BENCH, BANGALORE




APPELLANT/RESPONDENT:

     THE COMMISSIONER OF CUSTOMS (PREVENTIVE), 5TH FLOOR, CATHOLIC
     CENTRE, BROADWAY, KOCHI,KERALA, PIN - 682037

    BY ADV SHRI. SREELAL N.WARRIER
RESPONDENT/APPELLANT:

     M K BABU,PROPRIETOR, M/S. SMIJO GOLD WORKS AND JEWELLERY, ELAMKUNNU
     ROAD, VALLACHIRA P.O, THRISSUR, KERALA, PIN - 680562

     Customs appeal having come up for orders on 22/12/2022, upon
perusing the petition and this court order dated 19.10.2022, the court on
the same day passed the following.
                     S.V. BHATTI & BASANT BALAJI, JJ.
                   ===================================
                          Cus. Appeal 16 & 17/2022
                   ====================================
                         Dated: 22nd December 2022

                                 ORDER

S.V. Bhatti, J.

The appeals are filed against the common order of the Tribunal. The

appeals are covered by the judgment in Customs Appeal No.9/2022 and

connected cases of even date. We have set aside the order of the Tribunal and

remitted the matter for consideration afresh by the Tribunal.

Keeping two matters on the file of this Court would lead to a practical

difficulty, hence post Customs Appeal Nos.16 and 17/2022 for judgment on

05.01.2023. The appellant shall take steps to complete the process on the

respondents. The counsel for the appellant is permitted to take out personal

notice by Registered Post with Acknowledgment Due to the respondents.

Hanover copy.

Sd/-

S.V. BHATTI JUDGE

Sd/-

BASANT BALAJI JUDGE

JS