Customs Tribunal overturns Commissioner's decision, sets fresh examination. Writ Petitions dismissed, Bank Guarantee required.

The Customs Excise and Service Tax Appellate Tribunal allowed the appeal by the Commissioner of Customs, setting aside the original order and remanding the matter for fresh examination. As a result, the Writ Petitions seeking compliance with the Special Valuation Branch order and transfer of the SVB file were dismissed. The petitioner was required to provide a Bank Guarantee until further orders are issued based on the tribunal's decision or the outcome of another Writ Petition.

---

---

Issues:
1. Compliance with the terms of the order passed by the Special Valuation Branch (SVB).
2. Appeal by the Commissioner of Customs.
3. Transfer of SVB file.
4. Bank Guarantee requirement.

Compliance with the terms of the SVB order:
The Writ Petition No.2887 of 2014 sought a Writ of Mandamus to direct the 2nd respondent to comply with the order passed by the Special Valuation Branch (SVB) as affirmed by the Commissioner (Appeals). However, the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai allowed the appeal by the Commissioner of Customs, setting aside the original order and remanding the matter for fresh examination. Consequently, the cause for adjudication in this Writ Petition was deemed unnecessary.

Appeal by the Commissioner of Customs:
The Commissioner of Customs, Bangalore, appealed the order passed by the Commissioner (Appeals) to the Customs Excise and Service Tax Appellate Tribunal, which, on 8th March 2016, allowed the appeal, remanding the matter for reevaluation. The tribunal also set aside the original order, leading to the dismissal of the Writ Petition No.2887 of 2014 due to the lack of further adjudication.

Transfer of SVB file:
In Writ Petition No.3565 of 2014, the petitioner sought a direction to transfer the SVB file to another respondent and finalize the SVB order in line with the previous orders. However, following the developments on 8th March 2016, the relief sought in this petition could not be granted, resulting in the dismissal of the Writ Petition.

Bank Guarantee requirement:
An interlocutory order dated 7th April 2014 mandated the petitioner to provide a Bank Guarantee of Rs. 10 crores in favor of the Department, to be maintained until the disposal of the Writ Petition. The court directed the petitioner to ensure the Bank Guarantee remains active and renewed as needed until further orders are issued based on the tribunal's decision or the outcome of another Writ Petition. Consequently, both Writ Petition No.2887 of 2014 and Writ Petition No.3565 of 2014 were disposed of, with no costs incurred.

---