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of <h1>Court overturns Tribunal's flawed orders, restores appeal for prompt reconsideration.</h1> <h3>FORBES AND COMPANY LIMITED Versus THE COMMISSIONER OF CUSTOMS</h3> FORBES AND COMPANY LIMITED Versus THE COMMISSIONER OF CUSTOMS - 2022 (382) E.L.T. 44 (Ker.) Issues:1. Dismissal of appeal by the Tribunal for non-compliance with stay order2. Legality of orders dated 30.04.2015, 13.07.2015, and 06.01.20173. Application for setting aside or recalling ordersAnalysis:1. The appellant, Forbes and Company Limited, filed an appeal questioning orders dated 06.01.2017 and 13.07.2015 before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The appeal was dismissed due to non-compliance with a condition imposed on 30.04.2015, leading to the filing of a Miscellaneous Application C/ROM/21353/2015. The Tribunal dismissed the application, resulting in the present appeal. The appellant raised substantial questions of law regarding the dismissal of the application for rectification of the mistake apparent on the record and the Tribunal's exercise of jurisdiction. The appellant argued that the orders were arbitrary and should be set aside to restore the appeal for a hearing on merits.2. Advocate Dona Mary contended that the Tribunal's orders were erroneous and arbitrary. She highlighted inconsistencies in the Tribunal's decisions and argued that the dismissal of the appeal was unjustified. Advocate S Krishna, representing the respondent, emphasized the appellant's delay in pursuing the appeal and supported the Tribunal's actions. The Court analyzed the Tribunal's powers to grant or reject stay applications and noted discrepancies in the Tribunal's handling of the case. The Court found that the orders dated 13.07.2015 and 06.01.2017 were legally flawed and set them aside, allowing the application for review and recalling of the orders. The appeal was restored to the CESTAT for expeditious disposal.3. The Court addressed the appellant's contentions regarding the Tribunal's exercise of jurisdiction and the legality of the orders. It concluded that the Tribunal's actions were unjustified, leading to the dismissal of the appeal on invalid grounds. The Court intervened in favor of the appellant, setting aside the challenged orders and directing the CESTAT to reconsider the appeal promptly. The Customs Appeal was allowed, and the matter was remitted for further proceedings within a specified timeframe.
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