Commissioner Of Customs (Preventive) v. M/S. Ashoka Enterprise

OD-3 ORDER SHEET GA 2 OF 2019 CUSTA 37 OF 2019

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction (Customs) ORIGINAL SIDE COMMISSIONER OF CUSTOMS (PREVENTIVE)

Versus

M/S. ASHOKA ENTERPRISE

BEFORE:

The Hon'ble JUSTICE I. P. MUKERJI The Hon'ble JUSTICE KAUSIK CHANDA Date : 17TH December, 2020.

Appearance :

Mr. K. K. Maiti, Adv.

Mr. B. P. Banerjee, Adv.

...For the appellant The Court : Affidavit-of-service filed in Court today is taken on record.

None appears for the respondent.

It appears from the impugned order of the tribunal that it has not considered the instruction dated 19th December, 2015 of the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance making a modification of the earlier instruction dated 17th August, 2011 by adding sub-clause (c) to paragraph 3 thereof as follows :- "Classification and refunds issues which are of legal and/or recurring nature."

It appears from the case made out before the adjudication authorities that the question of classification of goods was involved. In those circumstances, the impugned order of the tribunal dated 8th March, 2019 is set aside. The appeal is remanded to the tribunal to dispose of the same on merits as expeditiously as possible.

The appeal (CUSTA No.37 of 2019) and the connected application (GA No.2 of 2019) are disposed of.

(I.

P. MUKERJI, J.) (KAUSIK CHANDA, J.) A Dey