2014 (10) TMI 922 - HC - Central Excise

High Court Overturns Tribunal Decision, Emphasizes Fair Consideration of Parties' Requests

M/s S.K. Enterprises, New Delhi Versus Commissioner of Central Excise, Delhi-IV

The High Court set aside the Customs, Excise & Service Tax Appellate Tribunal's decision and remanded the case for fresh adjudication. The Tribunal ... Confiscation of goods - Waiver of redemption fine - Released of goods for home consumption or re-export - Held that: - The Tribunal apparently ignored that the appellant had made a specific prayer for release of goods for home consumption on payment of requisite duty - Appeal allowed by of remand to CESTAT. Issues:1. Challenge to orders passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) regarding the release of imported goods for home consumption on payment of requisite duty.2. Failure of the Tribunal to adjudicate on the specific prayer for release of goods for home consumption made by the appellant.Analysis:Issue 1: The appellant challenged the orders passed by the CESTAT regarding the release of imported goods for home consumption on payment of requisite duty. The appellant had imported tyres that were confiscated for not conforming to BIS standards. The appellant requested either re-export or release for home consumption on payment of duty. The Tribunal allowed re-export but did not address the prayer for release for home consumption. The appellant appealed the decision, and the Tribunal focused only on the question of re-export without considering the request for home consumption. The appellant filed a review petition, which was rejected, leading to the High Court setting aside the impugned orders and remanding the matter to the CESTAT for fresh adjudication, specifically considering the prayer for release for home consumption on payment of requisite duty.Issue 2: The failure of the Tribunal to adjudicate on the specific prayer for release of goods for home consumption made by the appellant was a crucial aspect of the case. Despite the appellant's repeated requests before all authorities, including the Tribunal, for clearance of goods for home consumption on payment of duty, the Tribunal overlooked this aspect in its decisions. The High Court acknowledged the failure of the Tribunal to address this prayer and directed the matter to be reconsidered by the CESTAT in light of the appellant's request for release of goods for home consumption on payment of requisite duty. The High Court's decision highlighted the importance of addressing all prayers and requests made by parties before the Tribunal to ensure a fair and comprehensive adjudication of the matter.Overall, the judgment emphasized the need for thorough consideration of all prayers and requests made by parties before the Tribunal to ensure a just and equitable resolution of disputes related to the release of imported goods for home consumption on payment of requisite duty. The High Court's intervention aimed to rectify the oversight by the Tribunal and provide the appellant with an opportunity for a fresh adjudication in accordance with the law, specifically addressing the prayer for release of goods for home consumption on payment of requisite duty.