Khemka Travels vs Collector Of Customs on 22 July, 1991
In view of the decisions of the Bombay High Court in the case of Glaxo Laboratories v. A.V. Venkateswaran reported in AIR 1959 Bombay 372 and Privy Council in the case of Secretary of State v. Mask & Co. reported in AIR 1940 Privy Council 105, we are of the view that the appeal was maintainable against the order of assessment under Section 17 of the Customs Act, 1962. Since the Collector (Appeals) has not applied his mind for decision on merits, we are of the view that the matter should be remanded to the Collector of Customs (Appeals), Bombay. Accordingly, we set aside the impugned order and remand the matter to the Collector of Customs (Appeals), Bombay. While deciding the matter, the Collector of Customs (Appeals), Bombay shall observe principles of natural justice and shall grant an opportunity of hearing. Since the matter is very old, we shall appreciate if the Collector of Customs (Appeals), Bombay decides the appeal within three months from the date of receipt of this order.