Appeal by Revenue challenging Tribunal order remanding matter to Commissioner for limitation/unjust enrichment. Court disposed of appeal without addressing legal questions pending parallel appeal before Tribunal.
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.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 22ND DAY OF OCTOBER, 2021
PRESENT
THE HON’BLE MRS.JUSTICE S.SUJATHA
AND
THE HON’BLE MR. JUSTICE E.S.INDIRESH
C.S.T.A.No.5/2021
BETWEEN :
THE COMMISSIONER OF CUSTOMS C.R.BUILDING, QUEEN’S ROAD P.B.NO.5400, BANALORE-560 001 ...APPELLANT
(BY SRI NEERALGI JEEVAN BABU JAGADISH, ADV.)
AND :
M/s ORIENTAL TRIMEX LTD., NO.26/125, BAZAR MARG OLD RAJENDRA NAGAR NEW DLEHI-110001 REP. BY ITS MANAGING DIRECTOR. …RESPONDENT
(BY SRI AKSHAY UBALE, ADV.)
THIS CSTA IS FILED UNDER SECTION 130 OF THE CUSTOMS ACT, ARISING OUT OF ORDER DATED 29.03.2019 PASSED IN FINAL ORDER No.20312/2019, PRAYING TO i) DECIDE THE SUBSTANTIAL QUESTION OF LAW AS FRAMED ABOVE IN FAVOUR OF THE APPELLANT. ii) ALLOW THE APPEAL OF THE APPELLANT. iii) SET ASIDE THE FINAL ORDER No.20312/2019 DATED 29.03.2019 PASSED BY THE CESTAT, BANGALORE.
THIS APPEAL COMING ON FOR ORDERS, THIS DAY, S. SUJATHA, J ., DELIVERED THE FOLLOWING:
J U D G M E N T
This appeal is filed by the Revenue under Section 130 of the Customs Act, 1962 challenging the order dated 29.03.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (‘Tribunal’ for short) in Final Order No.20312/2019 whereby the Tribunal has set aside the order dated 12.09.2017 passed by the Commissioner of Customs (Appeals) and remanded the matter back to the Commissioner of Customs (Appeals) to examine the issue of limitation and unjust enrichment by giving an opportunity of hearing to the appellant.
the said order, the Commissioner of Customs (Appeals), has passed a consequential order on 10.03.2020 in Appeal No.47/2020. Being aggrieved by the same, the assessee has preferred Appeal No.20202/2020 before the Tribunal and the matter is pending consideration.
In view of the aforesaid, we find it appropriate to dispose of this matter without answering the substantial questions of law raised by the revenue keeping open all the rights and contentions of the parties to be agitated before the Tribunal.
The appeal stands disposed of accordingly.
Sd/JUDGE
Sd/JUDGE
TL.
Commissioner of Customs
M/s Oriental Trimex Ltd.
S. Sujatha
E.S. Indiresh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
