Messers Shankar Packagings Ltd. & Anr. Vs Union of India & Ors (Gujarat High Court)
The Gujarat High Court considered a writ petition filed by the petitioner seeking quashing of Final Order No. A/11488/2023 dated 12.07.2023 passed by the CESTAT, Ahmedabad, and a direction to the Tribunal to decide Customs Appeal No. C/10977/2013 on merits. The petitioners contended that the Tribunal had no justification for remanding the matter for de novo adjudication, particularly in view of the Gujarat High Court’s judgment in Messrs CTM Technical Textiles Limited Vs. Union of India. It was submitted that the Tribunal had issued vague directions without considering the ratio of that judgment or examining the nature of the exported goods. The petitioners also pointed out that the Commissioner of Customs (Appeals), Jamnagar, after considering judgments of the Gujarat High Court, the Supreme Court, and the Bombay High Court, had held that the exported Flexible Intermediate Bulk Containers (FIBCs) were classifiable under Chapter Heading 63053200.
The respondents opposed the petition, submitting that the Tribunal had examined the exported goods and that under Section 129B of the Customs Act, 1962, it possessed the power to remand the matter to the adjudicating authority. It was also submitted that the adjudicating authority had originally classified the exported goods under Chapter Heading 39232990, which was subsequently modified by the Commissioner (Appeals), and therefore the Tribunal’s remand order should not be interfered with.
