Custom Appeals and Miscellaneous Civil Appeals filed by the Commissioner of Customs against orders of CESTAT were disposed of as the revenue involved was below the monetary limits prescribed by the Board instructions under Section 131BA of the Customs Act, 1962.
All appeals and applications disposed off as prayed. No cost.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF BOMBAY AT GOA
CUSTOM APPEAL NO. 1 OF 2012 with CUSTOM APPEAL NO.2 OF 2012 with CUSTOM APPEAL NO.3 OF 2012 with CUSTOM APPEAL NO.4 OF 2012 with CUSTOM APPEAL NO.5 OF 2012 with CUSTOM APPEAL NO.6 OF 2012 with CUSTOM APPEAL NO.7 OF 2012 with CUSTOM APPEAL NO.8 OF 2012 with CUSTOM APPEAL NO.9 OF 2012
COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE Goa Commissionerate, Ice House, Patto Plaza, Panaji - Goa. ... Appellant
Versus SESA GOA LIMITED, Met Coke Divison, Sesa Ghar, 20 EDC Complex, Panaji – Goa. ... Respondent
AND
MISC. CIVIL APPLICAITON NO.245 OF 2017 with MISC. CIVIL APPLICAITON NO.246 OF 2017 with MISC. CIVIL APPLICATION NO.247 OF 2017 with MISC. CIVIL APPLICATION NO.248 OF 2017 with MISC. CIVIL APPLICATION NO.249 OF 2017 with MISC. CIVIL APPLICATION NO.250 OF 2017
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with MISC. CIVIL APPLICATION NO.251 OF 2017 with MISC. CIVIL APPLICATION NO.252 OF 2017 with MISC. CIVIL APPLICATION NO.253 OF 2017
COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE Ice House, Patto, Panaji - Goa.
Versus SESA GOA LIMITED, Metcoke Divison, Sesa Ghar, EDC Complex, Panaji, Goa.
... Applicant (Orig. Appellant)
... Respondent
Mr. C. A. Ferreira, Central Government Standing Counsel for appellant.
Mr. Sarvesh Kamat Malyekar, Advocate for the respondent.
Coram:- ANOOP V. MOHTA & NUTAN D. SARDESSAI, JJ. Date:- 23rd March, 2017
ORAL JUDGMENT: ( Per ANOOP V. MOHTA,J.)
All appeals are already admitted on 26/09/2012. All the appeals are disposed off by this common judgment as issues are common and so also the position of law.
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Commissioner of Customs and Central Excise for disposing off all the appeals in view of the instructions of the board so reflected in following paras:
"1. Being aggrieved by the Order passed by CESTAT, WZ, Mumbai the above Appeal had been filed under Section 130 of the Customs Act,1962.
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P R A Y E R
Applicant therefore prays that in view of the above, Your Lordships be pleased to pass Order disposing the above Appeal in view of the instructions of the Board as aforementioned.”
“131BA. Appeal not to be filed in certain cases.
(1) The Board may, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal, application, revision or reference by the Commissioner of Customs under the provisions of this
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Chapter.
(2) Where, in pursuance of the orders or instructions or directions, issued under sub-section (1), the Commissioner of Customs has not filed an appeal, application, revision or reference against any decision or order passed under the provisions of this Act, it shall not preclude such Commissioner of Customs from filing any appeal, application, revision or reference in any other case involving the same or similar issues or questions of law.
(3) Notwithstanding the fact that no appeal, application, revision or reference has been filed by the Commissioner of Customs pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal, application, revision or reference shall contend that the Commissioner of Customs has acquiesced in the decision on the disputed issue by not filing appeal, application, revision or reference.
(4) The Appellate Tribunal or court hearing an appeal, application, revision or reference shall have regard to the circumstances under which the appeal, application, revision or reference was not filed by the Commissioner of Customs in pursuance of orders or instructions or directions issued under sub-section (1).
(5) Every order or instruction or direction issued by the Board on or after the 20th day of October, 2010, but before the date on which the Finance Bill, 2011 receives the assent of the President, fixing monetary limits for filing
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appeal, application, revision or reference shall be deemed to have been issued under sub-section (1), and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.” (emphasis added)
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covers the case of disposal of these appeals on the same ground. The learned Counsel appearing for the respondents has no objection for such disposal. We are, therefore, inclined to do so.
as prayed. Applications are allowed accordingly. No cost.
NUTAN D. SARDESSAI, J.
ANOOP V. MOHTA, J.
mv
1 issue framed by the court
Whether the Commissioner of Customs can have appeals disposed off under monetary limits fixed by the Board instructions.
1 provisions across 1 enactments
Commissioner of Customs and Central Excise
Sesa Goa Limited
Anoop V. Mohta
Nutan D. Sardsai
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
