Customs, Excise and Gold Tribunal - Delhi
Rahul Watches Pvt. Ltd. vs Commissioner Of Customs on 30 May, 2000
Equivalent citations: 2000(120)ELT509(TRI-DEL)
ORDER C.N.B. Nair, Member (T)
1. Vide final order No. 1587-1588/99-A, dated 26-11-1999, the Tribunal had remanded the case against the petitioner for fresh adjudication. The present miscellaneous application submits that the watches which were the subject matter of the dispute are deteriorating on account of prolonged detention with the Customs. The petitioner, therefore, seeks direction for very early decision of the case by the adjudicating authority. It also submits that certain documents which are under seizure may also be released to the appellants to facilitate updating of their PAN number and Importer Exporter Code.
2. The learned DR agrees that in view of the deterioration of watches, early disposal of the case is essential.
3. The circumstances of this case are indeed unfortunate. The watches in question were seized in 1996 and are in detention with the Customs since then. Therefore, the petitioner's apprehension about deterioration of watches is quite justified, though his action to get the goods released would appear to be already belated. In the circumstances, it is directed that the adjudicating authority shall dispose of the pending adjudication within a period of two months from today.
4. In the light of the appellants' submission regarding need to get his Importer Exporter Code and PAN number updated, documents required for their revision shall also be released by the adjudicating authority to the petitioner immediately, after keeping photocopies, if considered essential. Learned DR shall convey this direction to the adjudicating authority immediately. Copies of this order shall also be handed over dasti to both the sides.