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M.C. Desai vs Collector Of Customs on 29 August, 1990

In his submission, therefore, prior to 11-5-1989 when this Bench passed the impugned order, the law was already laid down by a three member Bench, which had a binding effect so far as this Bench was concerned, but it was not known either to the Bench or to the applicants at that time, which resulted into non-availability thereof. Submitting that this had to be treated as error apparent on the face of it, Mr. Pochhkhanawalla submitted that the orders passed by the Bench ought to be suitably rectified. He also pleaded that facts before the Special Bench and those before this Bench were identical, as in both the cases, the licences were tainted with fraud, and the status thereof cannot be differentiated on the ground whether fraud was pratised prior or subsequent to issue. In both the cases, the licences were issued by the competent authorities, and as held by the Special Bench, they had to be treated as valid till they were cancelled. In his submission, distinction made by this Bench while disposing of the Reference Applications was also not proper.
Customs, Excise and Gold Tribunal - Mumbai Cites 7 - Cited by 0 - Full Document

Videotronics vs Collector Of Customs on 21 November, 1990

In Steel Tube Products (supra) the Tribunal remanded the matter to the Collector with a direction that full details of the contemporaneous imports relied on by the Collector should be given to them. We are aware that there are other appeals in which the Tribunal remanded the matters to authorities for compliance with the principles of natural justice. However, in our opinion there cannot be a claim for remand when the omission was made deliberately as is the factual position in this case. This position is clear from the impugned order which records the appellants' request for the document. There may be cases where in spite of such a circumstance the Bench may feel that in spite of a deliberate omission by Customs justice would be best served by a remand. However, in the present matter we do not feel that such would be the case as the importation took place 7 years ago, the price list of Erbis is not addressed to any one in India (it appears that in the photostat copy the address has been omitted; the original was not available before us) and as pleaded by the learned Advocate it would be impossible for the appellants to make any rebuttal in view of the lapse of time and in the absence of any address on the document. Therefore, we do not consider that the evidence of Erbis price list can be taken on record and considered at this stage and we do not think that it would be in the interests of justice to remand the matter to the Collector to make good an omission which was deliberate and not explained till now.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 0 - Full Document
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