Commissioner of Customs v. Balaji Exports

1. Respondents were directed to be served through publication vide order dated 18.05.2023. Publication was duly effected and order dated 10.01.2024 records that none had appeared on behalf of respondents despite service through publication.

2. None appears for the respondents even today. Respondents are accordingly proceeded ex parte.

3. All these appeals impugn final orders dated 04.07.2017, 22.06.2017 & 14.06.2017.

4. Learned counsel for the appellants state that the question of law involved in the present case stands decided by a Coordinate Bench of this court in Vipul Overseas Pvt. Ltd v. Commissioner of Customs & Ors.: CUSAA No. 57/2017, decided on 20.11.2017; Forech India PVT. LTD v. Commissioner Of Customs Inland Container Depot, Tughlakabad, New Delhi: CUSAA No.67/2017, decided on 13.12.2017; Commissioner of Customs v. Arif Khichi: CUSAA No.16/2018, decided on 23.05.2018.

5. The orders impugned in these appeals were passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT). By virtue of the said impugned orders, CESTAT has remanded the matter to the Adjudicating Authority for deciding the issue on the question of jurisdiction after the Supreme Court delivers the decision in Civil Appeal preferred against the decision of this court in Mangali Impex Ltd vs Union Of India And Ors:2016 (335) ELT 605 (DEL).

6. The Coordinate Bench of this court has disposed of several appeals, finding that the orders passed by CESTAT to the aforesaid effect were not justified and further directing the CESTAT to decide the appeals on merit, including the question of jurisdiction, uninfluenced by the decision of this Court in the case of Mangali Impex Ltd (Supra), as the operation of the said order has been stayed by the Supreme Court.

7. It is also pointed out that the delay in filing the appeals has been condoned in all the cases as well.

8. In view of the above, we consider it apposite to also dispose of the appeals in similar terms.

9. The impugned orders are set aside. The appeals are restored before the CESTAT.

10.

CESTAT is directed to decide the appeals on merits, including on the question of jurisdiction of the Commissioner of Customs(Preventive)/ Directorate of Revenue Intelligence(DRI) to issue the show cause notices, uninfluenced by the decision rendered by this court in Mangali Impex Ltd (Supra).

11. It is clarified that this court has not expressed any opinion on merits and CESTAT would be at liberty to take such view as it considers appropriate.

12. The appeals are disposed of in the aforesaid terms.

SANJEEV SACHDEVA, J RAVINDER DUDEJA, J MAY 06, 2024