TaxTMI 
TaxTMI 
TaxTMI 
๐๐ ๐ฒ๐๐๐ซ๐ฌ ๐ฃ๐ฎ๐ฌ๐ญ ๐ญ๐จ ๐ซ๐-๐๐๐๐ข๐๐ ๐ ๐๐๐ฌ๐?
๐ณ How long is too long for justice? โณ
Yes, you read that right.
๐ M/s Shri Biplab Karmakar vs Commr. of Customs (Preventive), Kolkata
๐ [2025 (3) TMI 133 - CESTAT KOLKATA]
Hereโs the shocking timeline ๐
๐
Gold ornaments seized in ๐๐จ๐ฏ ๐๐๐๐
๐ Adjudication order passed in ๐๐๐ญ ๐๐๐๐
๐จ Commissioner (Appeals) passed an order in ๐๐๐ฒ ๐๐๐๐
โ๏ธ CESTAT remanded the matter in ๐๐๐ญ ๐๐๐๐
Thenโฆ
๐ซ Customs took ๐๐ ๐๐ฎ๐ฅ๐ฅ ๐ฒ๐๐๐ซ๐ฌ to act on the remand!
โธ๏ธ No action. No explanation.
Fast forward to recent years:
๐๏ธ Appeal refiled in ๐๐๐ฉ๐ญ ๐๐๐๐
๐ฃ๏ธ Personal hearing in ๐๐ฎ๐ ๐๐๐๐
๐ Final order passed in ๐๐๐ฉ๐ญ ๐๐๐๐
Again โ โ no reason given for the delay.
But the law is clear:
๐ As per Section ๐๐๐๐(๐๐) of the Customs Act & Customs Manual,
๐ Appeal must be decided within ๐ ๐ฆ๐จ๐ง๐ญ๐ก๐ฌ
๐งโโ๏ธ CESTAT clearly held: ๐๐๐ฅ๐๐ฒ + ๐๐จ ๐ฏ๐๐ฅ๐ข๐ ๐ซ๐๐๐ฌ๐จ๐ง = ๐๐ง๐ฏ๐๐ฅ๐ข๐ ๐จ๐ซ๐๐๐ซ
Key observations:
๐น Revenue failed to prove smuggling
๐ฌ No chemical test done
๐๐ซ๐๐๐ซ ๐ฌ๐ญ๐ซ๐ฎ๐๐ค ๐๐จ๐ฐ๐ง.๐๐ฉ๐ฉ๐๐๐ฅ ๐๐ฅ๐ฅ๐จ๐ฐ๐๐.
Now the big question ๐ง
If this is the pace of justice,
๐ What happens to Ease of Doing Business?
๐ฎ๐ณ And what about Viksit Bharat?
Are they just slogans?
๐๐ ๐ฒ๐๐๐ซ๐ฌ ๐ฃ๐ฎ๐ฌ๐ญ ๐ญ๐จ ๐ซ๐-๐๐๐๐ข๐๐ ๐ ๐๐๐ฌ๐
Pradeep Reddy Unnathi Partners
Delay in adjudication: statutory time limits and absence of reasons can render revenue orders invalid and set aside. CESTAT set aside a customs adjudication because the department failed to complete proceedings within the statutory time limit and gave no valid reason for the prolonged delay; the revenue also failed to prove smuggling as no chemical test was conducted, leading the tribunal to strike down the order and allow the appeal. (AI Summary)