The Customs Appeal Tribunal dismissed the Revenue's appeal against an order remanding the case to the original authority for cross-examination of witnesses. The Tribunal found no infirmity in the impugned order as it relied on Supreme Court and High Court precedents.
The appeal filed by the Revenue is dismissed.
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.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI
REGIONAL BENCH - COURT NO. 01
Customs Appeal No. 89886 of 2014
(Arising out of Order-in-Appeal No.3017{Adjn(Import)}/2014(JNCH)/Import-2873 dated 25.07.2014 passed by Commissioner of Customs (Appeals), Mumbai-II, JNCH, Nhava Sheva)
Commissioner of Customs (Import), Nhava Sheva ..Appellant
Jawaharlal Nehru Customs House, Post-Uran, District – Raigad, Sheva-400707.
VERSUS
Popular Chemical Co. ..Respondent 108-Anand 82/84, Kazi Sayed Street, Masjid Bunder, Mumbai 400 003.
Appearance:
Shri Deepak Sharma, Authorized Representative for the Appellant
Shri Anil Balani, Advocate for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO . A/85828/2024
Date of Hearing : 20.08.2024 Date of Decision: 20.08.2024
PER : S. K. MOHANTY
Heard both sides and perused the case records.
Customs Appeal No. 89886 of 2014
2
(Dictated and pronounced in the open court)
(S. K. Mohanty) Member (Judicial)
(M. M. Parthiban) Member (Technical)
Sm
2 issues framed by the court
Whether remanding a matter back to the original authority only for cross-examination of witnesses is proper and justified.
Whether the impugned order of the Commissioner of Customs (Appeals) suffers from any infirmity.
Colour shows how this judgement treated each authority
Union of India Vs. Umesh DhaimodeReferred¶20
Union of India Vs. Umesh Dhaimode – 1998 (98) ELT 584 (S.C.)
Basudev Garg Vs. Commissioner of CustomsReferred¶20
Basudev Garg Vs. Commissioner of Customs – 2013 (294) E.L.T. 353 (Del.)
Commissioner of Customs (Import), Nhava Sheva
Popular Chemical Co.
S. K. Mohanty
M. M. Parthiban
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
