2018 (5) TMI 843 - AT - Customs

Appeal Dismissed, Upholding Previous Decision. No Interference Justified, Appeal Deemed Abuse.

M/s Jai Shiv Trading Co. Versus CC, Delhi

M/s Jai Shiv Trading Co. Versus CC, Delhi - TMI Issues:Appeal against order-in-appeal dated 27.12.2016 - Dismissal by Tribunal - Subsequent approach to High Court in Writ Petition - Dismissal of Writ Petition with liberty to approach Tribunal - Present appeal filed by appellant.Analysis:The appellant filed an appeal against the order-in-appeal dated 27.12.2016 passed by the Commissioner of Customs, New Delhi. The Tribunal, after hearing both sides, dismissed the departmental appeal on 04.09.2017, stating that there was no reason to interfere with the impugned order, thus sustaining the same. Subsequently, the appellant approached the Hon'ble High Court of Delhi in a Writ Petition (C) No. 10774/2017. The High Court, after some hearing, allowed the withdrawal of the writ petition with liberty to approach the Tribunal for relief, clarifying that they had not expressed any view on the merits of the case. The High Court also mentioned that the respondent could contest the proceedings on all aspects, including the question of limitation. Despite these developments, the appellant filed the present appeal.The Tribunal, in the present appeal, noted that the order had already been sustained by them and upheld by the High Court. The Tribunal emphasized that there was no justification to interfere in an order that had been previously upheld, especially when the High Court had endorsed the Tribunal's decision. The Tribunal concluded that the present appeal appeared to be an instance of misusing the judicial process. Consequently, the Tribunal dismissed the appeal, affirming the previous decisions and emphasizing the misuse of the judicial process.