Case Law Details
Commissioner of Customs, Pune Vs Ballarpur Industries Ltd. (Supreme Court of India)
None of the above findings have been displaced in the order of the Tribunal. The Tribunal has not looked into the merits of the appeals at all on the facetious ground that the show cause notice did not contain any basis to doubt the classification of the goods and that while issuing the notice, the adjudicating authority had not examined the classification based on the report of the laboratory. The findings of the Tribunal are contrary to the record and cannot therefore be sustained.
At the same time, since the Tribunal has not considered the case of the respondent in appeal on merits, we are of the considered view that it would be appropriate to restore the proceedings back to the Tribunal for the purpose. In order to facilitate a fresh decision on remand, we have recorded the broad submissions of the contesting parties on the merits as well but leave open the matter for evaluation by the Tribunal on remand. We accordingly allow the appeals and set aside the judgment of the Tribunal dated 27 September 2017. Appeal Nos. C/70 & 71/07 arising out of the orders in Original No. II/Cus/2006 and 12/Cus/2006 both dated 17 October 2006 of the Commissioner of Customs, Pune are restored to the file of the Tribunal for determination afresh.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
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