Petition allowed, impugned CESTAT order quashed and matter remanded for fresh consideration due to delay and natural justice breach

HC allowed the petition, quashed the impugned CESTAT order and remanded the matter to the Tribunal for fresh consideration. The court found a huge delay in delivery of the order and concluded the proceeding violated principles of natural justice; on that basis the HC refused to relegated the petitioner to an alternative remedy and directed the Tribunal to consider all points raised and decide forthwith.

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The petition challenges a CESTAT final order forwarded with the notation: "I am directed to transmit herewith a certified copy of order passed by the Tribunal under section 129-A(4) of the Customs Act, 1962." The CESTAT order dated 19.12.2022 was apparently pronounced only on 28.08.2024, a belated delivery not disputed by the Authority. The High Court, noting "a huge delay in passing of the order by the CESTAT," quashed the impugned order and remanded the matter for fresh consideration, directing the Tribunal to reconsider all points and arguments and to decide forthwith. The Court refused to confine the petitioner to an alternate remedy, relying on Whirlpool Corporation v. Registrar of Trade Marks, and found the CESTAT order flawed both for "violation of principles of natural justice" and because it was "delivered belatedly." The writ petition was allowed on those grounds.

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