2012 (4) TMI 562 - HC - Customs

Kerala HC sets aside order on Customs Department in e-waste dispute, to be reviewed by Tribunal.

The Kerala HC set aside an interim order directing release of goods by the Customs Department in a dispute related to e-waste. The matter will be reviewed ... Interim order set aside - release of goods on payment of redemption fine and penalty - direction to appellate tribunal to decide pending appeal within a fixed time - environmental concerns in seizure of e waste left for appellate adjudicationInterim order set aside - release of goods on payment of redemption fine and penalty - Interim order directing release of goods on payment of redemption fine and penalty was set aside. - HELD THAT: - The High Court, on appeal from the interim order of the learned Single Judge, allowed the Writ Appeal and set aside the interim order which had directed release of the goods on payment of redemption fine and penalty. The Court did not adjudicate the underlying controversy concerning the nature of the goods but accepted the respondent's counsel's concession that the matters would be considered by the Customs, Excise and Service Tax Appellate Tribunal in the appeal pending before it, and therefore the interim direction could not be allowed to stand. [Paras 2, 3]Interim order of 19-3-2012 is set aside and the Writ Appeal is allowed.Direction to appellate tribunal to decide pending appeal within a fixed time - environmental concerns in seizure of e waste left for appellate adjudication - The appeal pending before the Customs, Excise and Service Tax Appellate Tribunal shall be decided afresh within a specified period and the Tribunal will consider the disputed issues, including environmental concerns related to e waste. - HELD THAT: - The High Court directed the parties to approach the Tribunal where the appeal is pending and commanded that the Tribunal dispose of the appeal within three months from receipt of a copy of the judgment. The Court explicitly refrained from deciding the substantive contest about the nature and environmental impact of the goods, leaving those contentions for the Tribunal's adjudication in the pending appeal. [Paras 2]Parties to proceed to the Customs, Excise and Service Tax Appellate Tribunal, which is directed to dispose of the pending appeal within three months.Final Conclusion: The High Court allowed the Writ Appeal, set aside the interim order of 19-3-2012, and directed that the pending appeal before the Customs, Excise and Service Tax Appellate Tribunal be decided within three months, leaving substantive issues including environmental objections to that Tribunal. The Kerala High Court set aside an interim order directing release of goods by the Customs Department in a dispute related to e-waste. The matter will be reviewed by the Customs Excise and Service Tax Appellate Tribunal within three months. The Writ Appeal was allowed.