Case Law Details
K.J. Associates Vs Commissioner of Customs (CESTAT Bangalore)
In the present case, the Assistant Commissioner of Customs passed the order on 05.10.2020 but did not provide the copy of the same to the appellant in spite of the best efforts of the appellant to get the copy. Further the Assistant Commissioner issued the said order only on 11.11.2020 as stated in the order itself, which means after more than one month and in the meantime compelled the appellant to deposit the penalty amount which was deposited by the appellant on 06.10.2020 even without the issuance of the order by the original authority. We find no justification for issuing the order by the Assistant Commissioner after the expiry of more than one month when there is a live consignment involved in this case. We also do not find any reason why the appellant was compelled to deposit the penalty even without the issuance of the order by the Assistant Commissioner of Customs. We do not appreciate the conduct of the original authority in dealing with this present case and withholding the order for more than one month in case of live consignment. We are constraint to observe the conduct of the Assistant Commissioner in dealing with this case and warn the Assistant Commissioner of Customs to be careful in future while dealing with live consignment.
FULL TEXT OF THE CESTAT BANGALORE ORDER
Per : S.S GARG
The present appeal is directed against the impugned order dt. 02/02/2021 passed by the Commissioner of Customs(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the Appellant and upheld the Order-in-Original.
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