Excise & Customs : If it is found that that principles of natural justice have been violated, appellate authority must restrict its finding and conclusion only to that issue and should not express any final opinion on merits
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[2014] 51 taxmann.com 398 (Bombay)
HIGH COURT OF BOMBAY
Commissioner of Customs (General)
v.
M.K. Shipping Services*
S.C. DHARMADHIKARI AND G.S. KULKARNI, JJ.
CUSTOMS APPEAL NO. 88 OF 2012†
W.P. NO. 1453 OF 2013
MARCH 20, 2014
Section 129B of the Customs Act, 1962, section 35C, read with section 35B, of the Central Excise Act, 1944 and section 86 of the Finance Act, 1994 - Appeals - Orders of - Appellate Tribunal - If Tribunal is satisfied that principles of natural justice have been violated, then it should restrict its finding and conclusion only to that issue - In that case, Tribunal is not competent to express any final opinion on merits and if it does so, it clearly exceeds its jurisdiction [Para 6] [In favour of revenue]
Section 146 of the Customs Act, 1962 read with regulations 9, 20, 21 and 22 of the Customs House Agents Licensing Regulations, 2004 - Customs Brokers/Customs House Agents - Prohibition or Suspension or Revocation of License - Department noted that goods claimed in export shipping bill to be 'basmati rice' were actually found to be 'non-basmati rice' on laboratory test and accordingly, revoked license of assessee-CHA - Tribunal found that concerned officers involved in investigation did not offer them for cross-examination and therefore, no effective of opportunity of being heard was granted to assessee-CHA - Tribunal disposed of appeal finally on merits - HELD : After having recorded that no effective of opportunity of being heard was granted to assessee-CHA, Tribunal should not have disposed of appeal finally but should have remanded matter back to competent authority - Even if Tribunal was of view that appeal must be disposed of finally, it should have heard both sides, referred to rival contention and then, passed order considering and analyzing all materials - Since that was not done, matter was remanded back to Tribunal for consideration afresh [Paras 3 to 12] [Matter remanded]
■■■
[2014] 51 taxmann.com 398 (Bombay)
HIGH COURT OF BOMBAY
Commissioner of Customs (General)
v.
M.K. Shipping Services*
S.C. DHARMADHIKARI AND G.S. KULKARNI, JJ.
CUSTOMS APPEAL NO. 88 OF 2012†
W.P. NO. 1453 OF 2013
MARCH 20, 2014
Section 129B of the Customs Act, 1962, section 35C, read with section 35B, of the Central Excise Act, 1944 and section 86 of the Finance Act, 1994 - Appeals - Orders of - Appellate Tribunal - If Tribunal is satisfied that principles of natural justice have been violated, then it should restrict its finding and conclusion only to that issue - In that case, Tribunal is not competent to express any final opinion on merits and if it does so, it clearly exceeds its jurisdiction [Para 6] [In favour of revenue]
Section 146 of the Customs Act, 1962 read with regulations 9, 20, 21 and 22 of the Customs House Agents Licensing Regulations, 2004 - Customs Brokers/Customs House Agents - Prohibition or Suspension or Revocation of License - Department noted that goods claimed in export shipping bill to be 'basmati rice' were actually found to be 'non-basmati rice' on laboratory test and accordingly, revoked license of assessee-CHA - Tribunal found that concerned officers involved in investigation did not offer them for cross-examination and therefore, no effective of opportunity of being heard was granted to assessee-CHA - Tribunal disposed of appeal finally on merits - HELD : After having recorded that no effective of opportunity of being heard was granted to assessee-CHA, Tribunal should not have disposed of appeal finally but should have remanded matter back to competent authority - Even if Tribunal was of view that appeal must be disposed of finally, it should have heard both sides, referred to rival contention and then, passed order considering and analyzing all materials - Since that was not done, matter was remanded back to Tribunal for consideration afresh [Paras 3 to 12] [Matter remanded]
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