2020 (3) TMI 929 - HC - Customs

High Court Quashes Tribunal's Premature Order, Emphasizes Co-ordinate Bench Decisions

TBK India Private Limited Versus The Union of India and others.

TBK India Private Limited Versus The Union of India and others. - 2020 (372) E.L.T. 574 (Bom.) Issues: Challenge to tribunal's order, Premature appeal dismissal, Maintainability of appeal, Quashing and restoration of appealIn this case, the Petitioner challenged the order passed by the Customs, Excise and Service Tax Appellate Tribunal and the Commissioner of Customs (Appeals). The Tribunal dismissed the appeal filed by the Petitioner as premature, stating that deciding on goods yet to be provisionally assessed would be premature. The Commissioner (Appeals) had allowed the appeal by the Respondent-Revenue. The Petitioner contended that the Tribunal had not decided the appeal on merits but dismissed it as premature. The Petitioner cited various decisions where the Tribunal entertained appeals in similar circumstances. The High Court noted that the Tribunal did not refer to these decisions in its order and emphasized the need for the Tribunal to consider decisions of its co-ordinate benches. The High Court, following the precedent, quashed the Tribunal's order and restored the appeal to the Tribunal for a decision on maintainability after considering the cited decisions. The High Court clarified that it had not concluded on the legal and factual aspects, leaving them open for further consideration.The High Court considered the maintainability of the appeal and the issue of premature dismissal by the Tribunal. It noted the Petitioner's argument that the Tribunal had not decided the appeal on merits but dismissed it as premature. The High Court referred to previous decisions emphasizing the need for the Tribunal to give deference to decisions of its co-ordinate benches. The High Court, following the precedent, quashed the Tribunal's order and remanded the proceedings for the Tribunal to consider the cited decisions and determine the maintainability of the appeal. The High Court clarified that it had not conclusively decided on the legal and factual aspects, leaving them open for further examination.The High Court addressed the challenge to the tribunal's order and the issue of premature appeal dismissal. The Petitioner had challenged the order passed by the Customs, Excise and Service Tax Appellate Tribunal, which had dismissed the appeal as premature, stating that deciding on goods yet to be provisionally assessed would be premature. The High Court noted the Petitioner's argument that the Tribunal had not decided the appeal on merits but dismissed it as premature. The High Court, following the precedent, quashed the Tribunal's order and restored the appeal for the Tribunal to consider the maintainability after reviewing the cited decisions. The High Court clarified that it had not conclusively decided on the legal and factual aspects, leaving them open for further examination.The High Court analyzed the quashing and restoration of the appeal. The Petitioner challenged the order passed by the Customs, Excise and Service Tax Appellate Tribunal, which had dismissed the appeal as premature. The High Court, following the precedent, quashed the Tribunal's order and restored the appeal for the Tribunal to consider the maintainability after reviewing the cited decisions. The High Court clarified that it had not conclusively decided on the legal and factual aspects, leaving them open for further examination.