Dismissed

The Commissioner of Customs (Imports) Mumbai v. M/S Ramdhan Mohanlal and Co. Pvt. Ltd.

Bombay HC15 Apr 2009CUAPP/22/2009

Case brief

AI extract

What is this about?

The High Court dismissed this customs appeal without considering the substantive questions of law, reasoning that the matter was already disposed of through the procedure of remand to the Commissioner, rendering the current appeal moot.

What did the court decide?

The appeal was dismissed on the ground that questions of law would not arise as the matter was remanded.

The Commissioner of Customs (Imports) Mumbai Vs M/S… — Customs and Excise | Bombay HC (2009)

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 : 1 :

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
Ordinary Original Civil Jurisdiction
Customs Appeal No.22 of 2009

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 The Commissioner of Customs (Import) ...Appellant.
 V/s.
 M/s.Ramdhan Mohanlal Co. Pvt. Ltd. ...Respondent.

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 Mr.R.Asokan, , adv. for the Appellant.

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 Ms.Shefali Salion, adv. for the Respondent.

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 CORAM: F.I.Rebello &

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J.H.Bhatia,JJ.
 DATE : 15th April, 2009.

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 P.C.:

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 1. Revenue is in appeal against the order dated

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 15.12.2006 whereby the appeal preferred by them was

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 dismissed on the ground that Tribunal by an order dated
 4.7.2005 at the instance of assessee, where the revenue was

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 a party had set aside the order and remanded the matter
 back to the Commissioner for deciding upon the quantum of
 redemption fine and penalty after taking into account the
 appellants submission and calculations on the point of
 margin or profit.

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 2. The issue raised in the appeal could have been
 canvassed by the Appellant/Revenue here in the appeal
 preferred by the Respondent herein.

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 : 2 :

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 3. The respondent/Customs were represented before the
 CESTAT when the appeals preferred by the Assessee were
 disposed off.

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 4. Without going into the issue, as to whether there
 was merger of the orders once the impugned order is set
 aside and the matter is remanded back to the Commissioner,
 there is no order which could have been considered by the
 appellant without considering the appeal filed by the
 Customs after the first order was set aside.

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 5. Considering the above, in our opinion, questions
 of law as framed would not arise and consequently, appeal
 stands dismissed.

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(F.I.Rebello, J.)

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(J.H.Bhatia, J.)

The Commissioner of Customs (Imports) Mumbai v. M/S Ramdhan Mohanlal and Co. Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

The Commissioner of Customs (Imports) Mumbai v. M/S Ramdhan Mohanlal and Co. Pvt. Ltd.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

Coram

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