Vikas Choudhary v. Commissioner of Customs

Delhi High Court · 22 Dec 2015 · 2015:DHC:11850-DB
S. Muralidhar; Vibhu Bakhru
CUSAA 26/2015
2015:DHC:11850-DB
administrative appeal_allowed Significant

AI Summary

Delhi High Court upheld CESTAT's pre-deposit order but extended time for compliance, setting aside dismissal and restoring appeals for merits hearing.

Full Text
Translation output
HIGH COURT OF DELHI
9.
CUSAA 26/2015
VIKAS CHOUDHARY Appellant
Through: Mr C. Hari Shankar, Senior Advocate with Mr S.Sunil and MrN.Jagdish,Advocates.
VERSUS
COMMISSIONER OF CUSTOMS Respondent
Through: Mr Kamal Nijhawan, Senior Standing Counsel.
WITH
16.
^ CUSAA 27/2015 COMMITTED LOGISTICS PVT.LTD. Appellant with Mr S.Sunil and Mr N.Jagdish,Advocates.
VERSUS
COMMISSIONER OF CUSTOMSICD Respondent Counsel.
WITH
17.
CUSAA 28/2015
VIKAS CHOUDHARY Appellant with Mr S. Sunil and Mr N.Jagdish,Advocates.
VERSUS
Counsel.
AND
CUSAA 26/2015 & other connected matters Page 1 of4
2015:DHC:11850-DB 18.
CUSAA 29/2015
COMMITTED LOGISTICSPVT.LTD Appellant with Mr S.Sunil and Mr N.Jagdish,Advocates.
VERSUS
Counsel.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
22.12.2015 CM No.32105/2015 in CUSAA 27/2015
ORDER

1. Allowed,subjectto alljustexceptions.

2. The application stands disposed of. CM No.32107/2015 in CUSAA 27/2015 CM No.32111/2015in CUSAA 28/2015

3. For the reasons stated therein, the delay in re-filing of the appeals is condoned.

4. The applications stand disposed of.

CUSAA 26/2015& CM No.31812/2015 CUSAA 27/2015& CM No.32106/2015 CUSAA 28/2015 & CM No.32110/2015 CUSAA 26/2015 tfe other connectedmatters Page2of[4] CUSAA 29/2015 & CM No.32113/2015

5. These appeals challenged two orders passed by the Customs,Excise and Service Tax Appellate Tribunal(CESTAT).The first is dated 6^'^ July,2015 requiring the Appellant company(Committed Logistics Pvt.Ltd.)as well as its Managing Director (Vikas Choudhary) to each make a pre-deposit of Rs.lO lakhs on or before September, 2015. Since that order was not complied with,the CESTAT passed the further consequential order on 2E^ September,2015 dismissing their appeals.

6. This Court has heard at length the submissions of Mr C. Hari Shankar, Senior Counsel appearing for the Appellants and has perused,the order-inoriginal dated 31st March 2013 ofthe Adjudicating Authority. The facts in the present case have been discussed by the CESTAT to the extent necessary in the impugned order dated 6 July,2015.

7. The Court is satisfied that the orders passed by the CESTAT suffer from no legal infirmity.

8. The further plea by Mr Hari Shankar is for extension oftime for making the pre-deposit.

9. The Court modifies the impugned order dated 6th July 2015 of the CESTAT by extending the time for each ofthe Appellants making the being pre-deposit as ordered by the CESTAT by the said order in both appeals up to 3E'December,2015,failing which the order passed by the CESTAT on 21 September,2015 will remain. Ifthe deposit is made on or before 31st December 2015,then order dated 21st September 2015 ofthe CESTAT will be treated as having been set aside and the appeals will then be restored to file and heard and disposed ofon merits bythe CESTAT

10. The appeals and allthe pending applications are disposed ofin the above terms.

DECEMBER 22,2015 MK S.MURALIDHAR,J VIBHU BAKHRU,J CUSAA 26/2015 & other connected matters Page4of[4]