Supreme Court - Daily Orders
Commnr. Of Customs, Chennai vs M/S. Selection Enterprises on 16 July, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO(S). 6658/2005
COMMNR. OF CUSTOMS, CHENNAI Appellant(s)
VERSUS
M/S. SELECTION ENTERPRISES Respondent(s)
O R D E R
The Custom, Excise & Service Tax Appellate Tribunal (for short, the “Tribunal”), while allowing the appeal of the respondent herein, inter alia, recorded the following findings:-
“The market enquiry report is also not available in the records for our perusal. Simply on the basis of the appellant's acceptance of the enhanced value when his statement was recorded, enhancing the assessable value without adhering to the principles of natural justice cannot be sustained. The vague assertion that market enquiries have been made without indicating the details of the same and fixing the duty liability on the importer on the basis of the same cannot be accepted. In view of the above observations we allow the appeal with consequential relief.” Signature Not Verified The aforesaid findings arrived at by the Tribunal have been Digitally signed by Deepak Mansukhani refuted by Mr. Ashok Panda, learned senior counsel appearing on Date: 2015.07.23 14:41:33 IST Reason: Digital Signature Card of Mr. Deepak Mansukhani is being used by Mr. Ashok Raj Singh, Court Master.
behalf of the appellants, on the ground that adjudicating authority while adjudicating the matter did not follow the principles of -2- natural justice by not confronting the respondent with the marketing record and giving the appellants any opportunity to be heard.
We do not find any merit in the submission made by the learned counsel for the appellants. Accordingly, this civil appeal is dismissed.
.........................,J [A.K. SIKRI] .........................,J [ROHINTON FALI NARIMAN] New Delhi;
July 16, 2015.
ITEM NO.108 COURT NO.13 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No(s). 6658 of 2005
COMMNR. OF CUSTOMS, CHENNAI Appellant(s)
VERSUS
M/S. SELECTION ENTERPRISES Respondent(s)
Date : 16/07/2015 This appeal was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. A.K. Panda, Sr. Adv.
Mr. B. Krishna Prasad, AOR Mr. Rajiv Nanda, Adv.
Mr. Sanjay Kumar Pathak, Adv.
For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The civil appeal is dismissed in terms of the signed order.
(Ashok Raj Singh) (Suman Jain)
Court Master Court Master
(Signed order is placed in the file)