TaxTMI 
TaxTMI 
2016 (6) TMI 345
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....g today. 3. By this petition under Article 226 of the Constitution of India, the petitioner seeks a direction to the Commissioner of Customs (Appeals), Kandla at Ahmedabad (third respondent herein) to decide the Appeal No.S/49-305/CUS/KDL/2013 without any further delay. 4. The petitioner is, inter alia, engaged in the manufacture of "Absolan (SAN)" which is a polymerized plastic resin produced from Acrylonitrile and Styrene, used for manufacturing home appliances, automobiles, etc. The petitioner Company imported Acrylonitrile vide various bills of entries from its supplier M/s Ineos Nitriles, USA. The appraising Group prima facie found that both the importer and the foreign supplier are related and accordingly, started investigation as t....
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....e the Commissioner of Customs (Appeals), Kandla on 10th October, 2013 and requested to decide the appeal in view of the fact that the amount appropriated against the detention notice dated 07.02.2013 and 27.02.2013 respectively are already subject matter of challenge before Commissioner of Customs (Appeals), Kandla and before the Customs, Excise and Service Tax Appellate Tribunal at Ahmedabad. 8. The petitioner attended the personal hearing on 10th October, 2013 before the third respondent. However, there was no communication from him and hence, the petitioner addressed a letter dated 6th June, 2014 to the third respondent, requesting him to pass the order since the hearing was already concluded on 10th October, 2013. It is the case of the....
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....3/2011/CAC/ CC/BKS dated 23.12.2011 passed by the Commissioner (Adjudication), Mumbai. It was submitted that it is in the light of the above two proceedings, that the Appellate Commissioner has transferred the matter to the Call Book. It was submitted that insofar as the order-in-original dated 23.12.2011 is concerned, the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench has already adjudicated such appeal by an order dated 31st August, 2015. The attention of the court was invited to Circular No.719/35/2003-CX dated 28th May, 2003 to point out the types of categories of cases which can be transferred to the Call Book, to submit that the present case does not fall within the ambit of any of the types of categories mention....
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....ll Book and as such, the appeal has not yet been decided. Detailed reasons have been set out in the affidavit-in-reply as to why the matter has been referred to the Call Book. 13. Since the appeal preferred by the petitioner against the Order-in-Original dated 30.05.2013 is not being decided as the same has been transferred to the call book, it may be germane to refer to Circular No.719/35/2003-CX dated 28.05.2003 issued by the Central Board of Direct Taxes, New Delhi wherein, it is clarified that only the types of categories of cases enumerated thereunder can be transferred to the call book. Such categories are: (i) Cases in which the Department has gone in appeal to the appropriate authority. (ii) Cases where injunction has been issued....
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....inal dated 30.05.2013, to the Call Book. 15. It need not be stated that every case unless it is directly and proximately connected with another case, is an independent case and has to be decided on its own merits. In the present case, it is not the case of the respondents that the appeal preferred by the petitioner against the order-in-original dated 30.05.2013, is in any manner directly related to the proceedings in connection with which the third respondent is not deciding the appeal. Out of the two cases which are referred to for not deciding the present appeal, one case has already been decided by the Tribunal, whereas the other case has been referred to the Call Book by the Appellate Commissioner. Thus, if the case of the respondents ....