Delay in de novo adjudication has been caused only on account of inaction on part of Revenue - adjudicating authority to dispose of matter of year 1989 within a period of two months: CESTAT
By TIOL News Service
MUMBAI, FEB 14, 2013: WHILE reporting this case on 25 th December, 2012, we had promised that we will keep you posted and so here we are with the update.
A bit of flashback for this story is essential -
The Customs authorities seem to be at leisure. They are not adjudicating a case of the year 1989 in remand proceedings ordered by the CESTAT. Vide an order dated 14.02.2012 the Bench had directed the department to adjudicate the matter within 90 days from the date of communication of the order.
Fearing for the worst, the Revenue filed a Miscellaneous application and had a conjured up a wonderful excuse for the job not done - that there is a mistake in the order dated 14.02.2012 passed by the Bench inasmuch as that the respondent's name is Commissioner of Customs (Adjudication), Mumbai, but the covering letter of the order, the respondent's name is shown as Commissioner of Customs (CSI Airport), Mumbai, and, therefore, this part of the order needs rectification.
The Bench dismissed this ROM application and we reported it as (2012-TIOL-1925-CESTAT-MUM).
When the Bench sought compliance of its order dated 14.02.2012, the Revenue representative informed that the adjudication had not yet taken place. Noting that the issue pertains to the year 1989, the CESTAT vide its order dated 30.10.2012 directed the adjudicating authority to dispose of the matter within 30 days failing which appropriate action would be taken against the adjudicating authority. (2012-TIOL-1926-CESTAT-MUM)
On 13.12.2012, the case was called by the Bench to ascertain as to whether the adjudication order had been passed by 30.11.2012 as directed vide its earlier order dated 30.10.2012.
The Revenue representative had the same answer - the adjudication order has not been passed as yet. He further submitted that the post of Commissioner of Customs (Adjudication), Mumbai who has to adjudicate the matter is lying vacant. But he assured the Bench that he will take up the matter with CBE & C to allot the case for adjudication to any other Commissioner of Customs in Mumbai.
The Bench, therefore, passed the following order - (See 2012-TIOL-1927-CESTAT-MUM) -
"3. In this peculiar circumstances, we direct the Chief Commissioner of Customs, Mumbai to get the adjudicating authority appointed for this purpose and get the matter adjudicated within a period of one month from today in terms of the order dated 14.02.2012 passed by this Tribunal after giving due notice to the appellant. Compliance is to be reported on 15.01.2013."
On 15 th January, 2013, the Bench enquired with the Revenue representative about the compliance.
He submitted that the Chief Commissioner of Customs, Mumbai with approval of CBE & C vide letter dated 24.12.2012, has appointed Shri P.M.Saleem, Commissioner of Customs, CSI Airport, Mumbai as adjudicating authority in the instant case; that an application has been filed by the said adjudicating authority seeking four months' time to adjudicate the matter, inasmuch as the matter relates to the year 1990 and the document needs to be carefully gone into.
The Bench passed the following order -
“3. An order for de novo adjudication was passed by this Tribunal on 14.02.2012 and more than 11 months have elapsed afterwards and the delay has been caused only on account of the inaction on the part of the Revenue. Considering these facts, we direct the adjudicating authority, now appointed, to dispose of the matter in terms of the directions contained in the order dated 14.02.2012 within a period of two months from today.”
We only hope that the order is passed...!
(See 2013-TIOL-280-CESTAT-MUM)
