Customs, Excise and Gold Tribunal - Calcutta
Md. Kamaluddin Khan And Md. Abdul Kader ... vs Commissioner Of Customs (Preventive), ... on 31 July, 2001
JUDGMENT
Archana Wadhwa
1. Vide impugned order Commissioner of Customs (Appeals) has dismissed the appeals filed by both the appellants for non-compliance with the provisions of Section 129E of the customs Act, 1962 without first passing any order on the stay petitions filed by the appellants.
2. The contention of Shri B.N. Chattopadhaya, learned Consultant appearing for the appellants is that they have a strong prima facie case in their favour and the Commissioner of Customs (Appeals) should have decided the appeals on merits without insisting upon predeposit. However, I find that there is no order on the stay petitions by the Commissioner of Customs (Appeals). Accordingly, I set aside the impugned order and the matter is remanded to the Commissioner of Customs (Appeals) for passing appropriate orders on the stay petitions filed by the appellants after taking into consideration the prima facie merits of the case as also the financial hardship and then decide the appeals. needless to say that the appellants would appear before the Commissioner (Appeals) on the date of hearing of the stay petitions. Both the appeals are allowed by way of remand. The stay petitions also get disposed of.
(Dictated & pronounced in Court)