2022 (5) TMI 661

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....irst round of litigation before this Court in W.P.No.20110/2021, the petitioners have impugned the orders dated 5.10.2021 and 6.10.2021 in A.Nos.429 to 431/2021 in Customs Appeal Nos.312-314/2021 Cus (B.Air). This Court has disposed of this writ petition by the order dated 23.12.2021. This Court's operative portion of the order reads as under: "(ii) The impugned Order-in-Appeal Nos.429/2021, 430/2021 and 431/2021 at Annexures -A, A1 and A2 dated 05.10.2021, 06.10.2021 and 06.10.2021 respectively are hereby set aside. (iii) The matter is remitted back to respondent No.2 for reconsideration afresh, after giving sufficient and reasonable opportunity to the petitioners and to conclude the proceedings within a period of four we....

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....f Section 129DD. 5. It is therefore apparent that the entire exercise has been orchestrated by the appellants and their counsel to keep matter in perpetual and prolonged litigation which goes against both the Letter and Spirit of the National Litigation Policy (NLP). It is also to state that the additional submissions, filed by SH Mohd Illyas, one of the appellants, relates to issues which are beyond the consideration of a lesser mortal like the Commissioner of Customs (Appeals), to the extent that Sh Illyas wants to go in for a cross examination of witnesses, and relates to dramatic narration of circumstances surrounding the seizure of the I Pones, which is not only melodramatic but also appears to be the script for a Bollywood Po....

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....ders dated 5.10.2021 and 6.10.2021 in A.Nos.429 to 431/2021 in Customs Appeal Nos.312-314/2021 Cus(B.Air) dated 5.10.2021 were in violation of the principles of natural justice and contrary to material on record. It is pointed out that it is only because of such prejudice, the second respondent has observed that the petitioners have approached this Court with the earlier writ petition despite knowing that the petitioners should have availed the remedy before the revisional authority in terms of Section 129DD of the Customs Act, 1962. On perusal of the impugned order, and in view of the second respondent's perfunctory dismissal of the explanation offered by the petitioners with the observation that the petitioners' defence is a melodramat....