In a writ appeal, the High Court of Kerala dismissed the appeal filed by the Commissioner of Customs challenging a single judge order directing implementation of a CESTAT decision, noting the Supreme Court had not stayed the CESTAT order.
Writ appeal was dismissed. The appellants are under obligation to implement the CESTAT order.
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 KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 8TH DAY OF JULY 2021 / 17TH ASHADHA, 1943 WA NO. 1876 OF 2012
AGAINST THE JUDGMENT IN WPC 10141/2011 OF HIGH COURT OF KERALA,
ERNAKULAM
APPELLANT/S:
BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
RESPONDENT/S:
GLOBAL INDUSTRIES
B-3/20, 3-3, SECTION 15, VASHI, MUMBAI-400 703, REPRESENTED BY ITS PROPRIETOR IQBAL AZIZ VANJARA.
OTHER PRESENT:
ADV. MADHU RADHAKRISHNAN FOR RESPONDENTS.
THIS WRIT APPEAL HAVING COME UP FOR HEARING ON 08.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A. No. 1876/2012 -2-
J U D G M E N T
S.V. Bhatti, J.
Respondents in W.P.(C) No.10141/2011 are the appellants. The learned Single Judge, through the judgment impugned in
Writ Appeal, directed the appellants as follows:
"4. Having heard both the sides, this Court finds that the proceedings have to be taken to logical conclusion. Accordingly, the respondents are directed to finalize Exts.P10 and P12 in the light of the relevant provisions of law and on the basis of the relevant materials. Petitioner is at liberty to rely on Ext.P9 before the respondents and it is for the respondents to consider the applicability of the same to the given set of facts and circumstances. Final assessment order as above shall be passed as expeditiously as possible, at any rate, within 'three months' from the date of receipt of a copy of this judgment."
that the Customs, Excise & Service Tax Appellate Tribunal
W.A. No. 1876/2012 -3-
(CESTAT) in Appeal Nos.C/47/2011 & C/CO/1/2011 in C/47/2011, order dated 01.02.2011, directed the appellants as
follows:
“27. Having regard to the aforesaid facts and once we have held that the Customs authorities are bound to accept the transaction value, we direct them to allow clearance within 3 days as held by the Tribunal in the case of Rational Art & Press Limited – 2007 (215) ELT 522 . It was informed that the appeal against this decision of the Tribunal was dismissed by the Hon'ble Bombay High Court.
W.A. No. 1876/2012 -4-
order has no findings, by which revenue could have been aggrieved and hence, there cannot be any cross objections. The said cross objections filed are disposed of."
been that the appellants are not giving effect to the decision of the Appellate Tribunal in Appeal Nos.C/47/2011 & C/CO/1/2011 in C/47/2011. Hence, the writ petition for a mandamus to implement the final order in Ext.P10 i.e., on item nos.1 to 6 in Ext.P2 within 15 days following the Ext.P9 order.
Customs Act read with Order XLV Rule 13 of the Civil Procedure
Code. The undisputed fact situation is that the Supreme Court
W.A. No. 1876/2012 -5-
has not stayed the operation or implementation of decision of the CESTAT. The appellant is under obligation to implement the order of the CESTAT and ought to have complied with the writ of mandamus issued by this Court in W.P.(C) No.10141/2011. We find no reason to admit the appeal.
Writ appeal is dismissed accordingly. It is made clear that the steps taken pursuant to the directions issued in W.P.(C) No.10141/2011 and/or implementation of such an order is subject to further orders of the Supreme Court in pending Civil Appeal.
Sd/S.V.BHATTI JUDGE
Sd/BECHU KURIAN THOMAS JUDGE
jjj
2 issues framed by the court
Whether the Customs authorities are under an obligation to implement the decision of the CESTAT when the Supreme Court appeal against said decision is pending.
Whether Section 130 of the Customs Act read with Order XLV Rule 13 CPC mandates implementation of CESTAT orders absent a stay.
Colour shows how this judgement treated each authority
Rational Art & Press LimitedReferred¶27
2007 (215) ELT 522
2 provisions across 2 enactments
Commissioner of Customs, Wellington Island, Cochin
Assistant Commissioner of Customs, Wellington Island, Cochin
Global Industries
S.V. Bhatti
Bechu Kuran Thomas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
