1. Heard rival contentions.
2. The petition is directed against the enforcement order dated 30th August, 1986 passed by the Assistant Collector of Customs, enforcing the bond and order dated 29th May, 1989 passed by the Collector of Customs (Appeals), Mumbai. The Appellate Authority refused to rely upon the certificate issued by the Superintendent of Central Excise and the Chartered Accountant of the Petitioner on the ground that the same was produced after a gap of more than two years from the date of importation of the scrap. These certificates were doubted by the Appellate Authority. Prima facie, the doubt sought to be raised by the Appellate Authority cannot be said to be ill-founded. However, we feel that the Appellate Authority ought to give reasonable opportunity to the petitioner to produce other material in support of their contentions, so as to prove their case.
3. In this view of the matter, we set aside both the orders of the authorities below and remand the proceedings to the Assistant Collector of Customs, Mumbai for adjudication afresh. In the said adjudication proceedings, the Petitioners shall be entitled to produce all the relevant records in support of the certificate issued by their Chartered Accountant.
4. With these observations, Rule is made absolute in terms of above order, with no order as to costs.
5. However, looking to the pendency of the matter for more than 13 years, we direct the Assistant Collector of Customs to proceed with the adjudication proceedings as expeditiously as possible and complete the same within four weeks from the date of receipt of writ of this order. Petitioner undertakes to cooperate with the adjudicating authority.
Jindal Iron And Steel Company Limited v. Union Of India (uoi)
Jindal Iron And Steel Company Limited v. Union Of India (uoi)
(High Court Of Judicature At Bombay)
Writ Petition No. 2094 Of 1989 | 06-08-2002
Advocate List
- For the Appearing Parties Kantawala, N.V. Masurkar, P. Josh, S.N. Kantawala, Advocates.
Bench
- HONBLE MR. JUSTICE V.C. DAGA
- HONBLE MR. JUSTICE J.P. DEVADHAR
Eq Citations
- 2003 (154) ELT 380 (BOM)
- LQ/BomHC/2002/970
Head Note
A. Customs — Appeal — Appeal to Collector (Appeals) — Appeal against order of Assistant Collector of Customs — Reasonable opportunity to produce other material in support of contentions — Necessity of — Petitioner refused to rely upon certificate issued by Superintendent of Central Excise and Chartered Accountant of petitioner on ground that same was produced after a gap of more than two years from date of importation of scrap — Appellate Authority doubting certificates — Held, doubt sought to be raised by Appellate Authority cannot be said to be illfounded — Appellate Authority ought to give reasonable opportunity to petitioner to produce other material in support of their contentions so as to prove their case — Authorities below's orders set aside and remanded to Assistant Collector of Customs for adjudication afresh — Petitioners entitled to produce all relevant records in support of certificate issued by their Chartered Accountant — Customs, Excise and Service Tax Act, 1962, Ss. 124 and 125
