2022 (12) TMI 1580 - HC - Customs

Impugned orders set aside, delay condoned; appeals restored for fresh merits and jurisdictional hearing, to be decided afresh

HC set aside the impugned orders, condoned the delay in filing the appeals, and restored the appeals to CESTAT for fresh hearing on merits, including the ... Condonation of delay in filing appeal - Jurisdiction - power to issue SCN - HELD THAT:- The Coordinate Bench of this court has disposed of several appeals, finding that the orders passed by CESTAT to the aforesaid effect were not justified and further directing the CESTAT to decide the appeals on merit, including the question of jurisdiction, uninfluenced by the decision in the case of Mangali Impex Ltd. [2016 (5) TMI 225 - DELHI HIGH COURT], as the operation in the said order has been stayed. It is also pointed out that the delay in filing the appeals has been condoned in all the cases as well - it is considered apposite to also dispose of the appeals in similar terms. The impugned orders are set aside. The appeals are restored before the CESTAT. Applications under Section 130(2A) of the Customs Act, 1962 for condonation of 1730 days' delay in filing appeals are allowed and 'the delay of 1730 days in filing the present appeals stands condoned.' The impugned CESTAT orders remanding matters to adjudicating authorities pending the Supreme Court decision in Mangali Impex Ltd were held to be unjustified in light of prior Coordinate Bench decisions (Vipul Overseas; Forech India; Arif Khichi), which directed CESTAT to decide appeals on merits rather than await Mangali Impex, as the operation of that order is stayed. Consequently, 'the impugned orders are set aside' and the appeals are restored to CESTAT with a direction to decide them 'on merits, including on the question of jurisdiction of the Commission of Customs(Preventive)/ Directorate of Revenue Intelligence(DRI) to issue the show cause notices, uninfluenced by the decision rendered by this court in Mangali Impex Ltd (Supra).' The court clarified it 'has not expressed any opinion on merits' and CESTAT remains free to take an appropriate view.