Case Law Details
Victor Reinz India Pvt Ltd Vs Commissioner of Customs (Bombay High Court)
Bombay High Court held that dismissal of appeal without hearing the case on merits merely on the ground that matter is remanded back by Commissioner (A) unjustified as remand was only for limited purpose of re-quantification of customs duty.
Facts- Vide the present appeal, it is mainly contested that the Tribunal has erred in dismissing the appeal filed by the Appellant without hearing the case on merits on the ground that the Commissioner (Appeals) had remanded back to the original authority for re-adjudication, when in fact the remand was only for a limited purpose of re-quantification of customs duty.
Conclusion- Held that the Tribunal has merely got carried away by the remand, without realising that there was a finding on merits against the Appellant and which was challenged before the Tribunal. In our view, the Tribunal ought to have adjudicated the appeal of the Appellant on merits and was not justified in observing that no adjudication on merit is warranted because of the matter having remanded to the original authority.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
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