Writ petition for release of goods delayed by absent Appellate Authority; New Commissioner appointed

The court declined to entertain the writ petition seeking release of confiscated goods due to delay in appeal disposal caused by the absence of the Appellate Authority. A new Commissioner (Appeals) was appointed, and the court directed the appeal to be resolved promptly within four weeks from the judgment date.

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Issues:
1. Delay in disposal of appeal due to absence of Appellate Authority.

Analysis:
The writ petition was filed to seek the release of confiscated goods by customs officials, with a Departmental Appeal pending before the Commissioner (Appeals). The main contention was the delay caused in disposing of the appeal due to the absence of an incumbent in the office of the Appellate Authority.

Upon hearing the matter, the learned Standing Counsel for the respondents presented an Office Order relieving the Commissioner of Central Excise, Customs, and Service Tax from the present charge to take over as Commissioner of Central Excise, Customs, and Service Tax (Appeals). This order indicated that the appeal would be considered expeditiously with the new appointment.

In light of the Office Order and the assurance by the respondents' counsel, the court decided not to entertain the writ petition. Instead, the court disposed of the petition by directing that the appeal filed by the petitioner against the previous order should be heard and resolved by the Commissioner (Appeals) promptly, within a maximum of four weeks from the date of the court's judgment.

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