Kerala High Court
The Commissioner Of Customs vs M/S.Arvind Exports (P) Ltd on 28 February, 2008
Author: C.N. Ramachandran Nair
Bench: C.N.Ramachandran Nair, T.R.Ramachandran Nair
IN THE HIGH COURT OF KERALA AT ERNAKULAM
RC.No. 5 of 2003()
1. THE COMMISSIONER OF CUSTOMS,KOCHI
... Petitioner
Vs
1. M/S.ARVIND EXPORTS (P) LTD.,MUMBAI & ORS
... Respondent
For Petitioner :.
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR
Dated :28/02/2008
O R D E R
C .N. RAMACHANDRAN NAIR &
T.R. RAMACHANDRAN NAIR, JJ.
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R.C. No. 5 OF 2003
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Dated this the 28th day of February, 2008
JUDGMENT
C.N. Ramachandran Nair,J.
Even though notice is not served on one of the respondents, on going through the Tribunal's order, against which this reference is filed, we find no ground to interfere with the same. We therefore proceed to dispose of the reference without issuing fresh notice to the respondent who is not served. The order under challenge is only issued by the Customs Excise and Service Tax Appellate Tribunal stating that there is no need to serve the order because imported goods were cleared based on bill of entry presented by the importer. It is seen that after issuing this order, the Tribunal has remanded the matter to the Collector of Customs for proceeding with adjudication as to whether the import was in violation of any of the conditions of licence. We find no ground to interfere with the remand order issued by the Tribunal. We therefore decline to answer the question referred to us. Reference 2 Case is accordingly closed.
(C.N.RAMACHANDRAN NAIR) Judge.
(T.R.RAMACHANDRAN NAIR) Judge.
kk 3