Commissioner Of Customs,Ludhiana v. Golden Enterprises

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH CUSAP- 2- 2017 ( O&M) Dat e of deci si on: - 09. 02. 2017 Commi ssi oner of Cust oms, Cust oms Commi ssi oner at e, Ludhi ana . . . Appel l ant Ver sus Gol den Ent er pr i ses . . . Respondent CORAM: HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE ANUPI NDER SI NGH GREWAL Pr esent : - Mr . Shar an Set hi , Advocat e, f or t he appel l ant .

* * * * S. J. VAZI FDAR, C. J. ( ORAL) Mr . Jagmohan Bansal , l ear ned counsel appear ed on behal f of t he r espondent st at i ng t hat he i s i nst r uct ed by Mr . Pawan Kumar Sur i .

2.

Wi t h t he consent of t he par t i es, t he mat t er i s r emanded t o t he Tr i bunal onl y f or t he pur pose of deci di ng t he i ssues r el at i ng t o t he f i ndi ngs i n par agr aph 4. 2 ( i i i ) ( i v) ( v) ( a) and par agr aph 4. 5 of t he or der dat ed 22. 02. 2016 of t he adj udi cat i ng aut hor i t y and t he par agr aphs r el at i ng t her et o. I n vi ew of t he f act t hat t he goods have been i n t he cust ody of t he appel l ant f or about f our year s, we woul d r equest t he Tr i bunal t o deci de t hi s i ssue pr ef er abl y by 31. 03. 2017. 3.

The par t i es shal l i n t he f i r st i nst ance appear bef or e t he Tr i bunal on 13. 02. 2017 and t her eaf t er as di r ect ed by t he Tr i bunal . We expr ess no vi ews or opi ni on i n r espect of t he or der dat ed

22. 02. 2016 i n so f ar as i t r el at es t o val uat i on and cl assi f i cat i on.

4.

The appeal i s accor di ngl y di sposed of . ( S. J. VAZI FDAR) CHI EF JUSTI CE ( ANUPI NDER SI NGH GREWAL) JUDGE

09. 02. 2017 Amodh Whet her speaki ng/ r easoned Yes/ No Whet her r epor t abl e Yes/ No Amodh Sharma 2017.02.09 16:06 I attest to the accuracy and authenticity of this document chandigarh