M/S. Office Tec Industries vs Commissioner Of Customs (Export), ...
- Case No.Appeal No. C/92/2006
Ratio decidendi
The rule this decision rests on
The Commissioner (Appeals) may not dispose of a refund appeal on the merits without first affording the appellant an opportunity to place its defence and produce evidence on whether it was unjustly enriched by the refund claim; an order passed in disregard of that opportunity, contrary to the directions of the High Court and the requirements of natural justice, is liable to be set aside and remanded.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal C. Cus. No.777/2005 dated 16.11.2005 passed by the Commissioner of Customs (Appeals), Chennai)
M/s. Office Tec Industries Appellant
Vs.
Commissioner of Customs (Export), Chennai Respondent
Appearance
None for the Appellant Ms. Indira Sisupal, AC (AR) for the Respondent
CORAM
Honble Shri D.N. Panda, Judicial Member
Date of Hearing / Decision: 29.05.2015
Final Order No. 40585 / 2015
When the authority failed to act in accordance with law the appellant approached Honble High Court and Honbe High Court directed for granting opportunity to the appellant for placing its defence. But the adjudicating authority dismissed the claim of the appellant without following natural justice. This is precise grievance of the appellant. While time was stipulated by Honble High Court that had also serious implication to redress the grievance of the appellant.
2. The appellants further grievance is that the Commissioner (Appeals) rejected the appeal unreasonably without examining the documents to reach to a conclusion whether the appellant was unjustly enriched by the refund claim.
3. Without dilating the matter further, although the appellant is absent today, it is preferable that last opportunity may be granted to the appellant to cause appearance before learned Commissioner (Appeals) within a month from the receipt of this order and make an application to fix the date of hearing. On the date of hearing, the appellant is directed to cause appearance and satisfy the authority whether it has been unjustly enriched by the refund claim producing entire evidence to the satisfaction of the authority. If the appellant fails to carry out such direction, the authority shall be at liberty to pass appropriate order as he considers in the fitness of the circumstance of the case. Appellant is hereby cautioned that he should not follow any dilatory tactics or make any abuse of the process of law since this is the last opportunity granted to him.
4. In the result, appeal is allowed by way of remanded to learned Commissioner (Appeals).
(Dictated and pronounced in open court)
(D.N. Panda) Judicial Member
Rex
2
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free