Customs, Excise and Gold Tribunal - Mumbai
M/S Gujarat Ambuja Exports Ltd. vs Commissioner Of Customs, (Gujarat), ... on 2 July, 2001
ORDER G.N. Srinivasan, Member (J)
1. By our order dated 14.2.2000 we had dismissed the COD application 812-R/99-Mum. The Hon'ble High Court in Special Civil Application No.8696 of 2000 by its order dated 4.9.2000 directed the Tribunal to examine the matter on merits. Hence, the appeal is restored to its original number.
2. Prayer is made on behalf of the appellant that the matter may be taken up the Tribunal out of turn. The amount involved in this appeal is Rs.12 lakhs and odd. We have evolved a criteria that in the case where the amount involved is above Rs. One crore or where the matter is of repetitive nature, we normally grant out of turn hearing. This case does not fall within that category. In view of the large pendency of the matter in the West Regional Bench, we cannot grant the prayer now. Hence, the application for early hearing stands dismissed.
(Dictated in Court)