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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
Unnathi Partners Private Ltd
Gold Ornaments Seizure Case Dismissed After 15-Year Customs Delay Without Explanation or Chemical Testing The CESTAT Kolkata ruled in favor of the appellant in a case involving gold ornaments seized in November 2003. After initial adjudication in October 2005 and an appeal order in May 2006, CESTAT remanded the matter, but Customs took 15 years to act without explanation. The Tribunal determined this excessive delay, coupled with lack of valid reason, constituted an invalid order. Revenue failed to prove smuggling allegations and conducted no chemical testing of the seized goods. The case highlighted significant procedural delays, as customs regulations require appeals to be decided within 6 months, raising concerns about justice administration and ease of doing business. (AI Summary)