2011 (4) TMI 902 - AT - Customs

Tribunal Remands Case for Fresh Decision, Emphasizes Right to Fair Hearing

Vazir Polymers Ld Versus Commissioner of Customs (Import), Mumbai

Vazir Polymers Ld Versus Commissioner of Customs (Import), Mumbai - TMI Issues: Stay application for waiver of pre-deposit and stay of recovery; Validity of assessment order; Appeal against Assistant Commissioner's order; Setting aside of Order-in-Appeal No. 67/2005; Remand to Commissioner (Appeals) for fresh decision.Stay Application for Waiver of Pre-deposit and Stay of Recovery:The stay application sought waiver of pre-deposit and stay of recovery concerning a duty amount exceeding Rs 1.26 crores. After reviewing the records and hearing both parties, the Tribunal found the case suitable for summary disposal. Consequently, the pre-deposit requirement was waived, and the appeal was taken up for consideration.Validity of Assessment Order:The appellant had imported 83 consignments from Kuwait, which were provisionally assessed to duty. The Additional Commissioner of Customs had directed the goods to be valued at US$ 352.35 per MT for assessment. Subsequently, the Appellate Commissioner's order, based on Order-in-Appeal No. 67/2005, was challenged. The Tribunal set aside the Appellate Commissioner's order, leading to a series of appeals and remands. The Assistant Commissioner finalized assessments based on the earlier order-in-assessment, resulting in a duty amount of Rs 1,26,98,122. The Assistant Commissioner proceeded with the assessments despite the pendency of appeals against the previous orders.Appeal Against Assistant Commissioner's Order:In the appeal against the Assistant Commissioner's order, the Commissioner (Appeals) found no grounds to interfere with the decision. The Appellate Authority noted the pending appeal against Order-in-Appeal No. 67/2005 and the absence of a stay on its operation.Setting Aside of Order-in-Appeal No. 67/2005:The Tribunal had set aside Order-in-Appeal No. 67/2005 in a previous appeal, leading to a remand for a fresh decision by the Commissioner (Appeals). The foundation of the impugned order in the present appeal collapsed with the setting aside of Order-in-Appeal No. 67/2005. Consequently, the impugned order was set aside, and the appeal was allowed by way of remand to the Commissioner (Appeals) for a fresh decision in accordance with the law and the Tribunal's previous remand orders.In conclusion, the Tribunal set aside the impugned order and remanded the case to the Commissioner (Appeals) for a fresh decision, emphasizing that the assessee should be given a reasonable opportunity to be heard during the proceedings.