Court overturns CESTAT's waiver decision under Customs Act due to lack of jurisdiction. Remitted for reconsideration.

The court set aside the Central Excise & Service Tax Appellate Tribunal's decision granting waiver of pre-deposit under the Customs Act, finding that the Director of Revenue Intelligence lacked jurisdiction to issue the impugned order. Relying on the Supreme Court judgment in Commissioner of Customs v. Sayed Ali, the court remitted the matter back to the CESTAT for reconsideration in light of the said decision. The writ petitions were disposed of, and the cases were sent back to the CESTAT, Bangalore Bench, for fresh adjudication without costs awarded.

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Issues: Challenge to CESTAT order on waiver of pre-deposit under Customs Act, jurisdiction of Director of Revenue Intelligence, applicability of Supreme Court judgment in Commissioner of Customs v. Sayed Ali.

In the present case, the writ petitions challenged the order of the Central Excise & Service Tax Appellate Tribunal (CESTAT) regarding the waiver of pre-deposit under Section 129E of the Customs Act, 1962. The petitioner had imported copper rods under the Target Plus Scheme but was denied exemption by the first respondent, who also imposed customs duty, interest, and penalty. The petitioner sought waiver of pre-deposit, which was granted by the CESTAT. However, the Senior Counsel for the petitioners argued that the first respondent, the Director of Revenue Intelligence, lacked jurisdiction to adjudicate the matter and issue the impugned order before the CESTAT. Citing the Supreme Court judgment in Commissioner of Customs v. Sayed Ali, the court agreed with the submission, setting aside the impugned orders and remitting the matter back to the CESTAT for fresh consideration in light of the Supreme Court decision.

The court noted that the CESTAT's decision was made before the Supreme Court judgment in Commissioner of Customs v. Sayed Ali could be presented to them. Therefore, the court found it appropriate to overturn the orders challenged in the writ petitions and send the matter back to the CESTAT for reevaluation. The court emphasized the importance of considering the Supreme Court's decision in Sayed Ali while revisiting the case. As a result, the writ petitions were disposed of, the impugned orders were set aside, and the cases were remitted to the CESTAT, Bangalore Bench, for fresh adjudication. No costs were awarded in this disposition.

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