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Cus - Since question of limitation was neither raised during original proceeding nor was incorporated as a ground of appeal, matter was remanded - Tribunal clarifies that order is an open remand to consider all aspects relating to merit as well as limitation

By TIOL News Service

MUMBAI, MAR 26, 2016: THE appellants were licenced as a CHA under CHALR. In respect of a consignment imported by Kulkarni Impex the role of the appellants was examined and after due process the licence was cancelled by the Commissioner of Customs (General), Mumbai.

During the hearing before the CESTAT, the appellants raised the ground of limitation for the first time.

Incidentally, this ground was not taken before the original authority or for that matter in their grounds of appeal before the Tribunal.

The appellant submitted that issue of limitation being a question of law can be permitted to be taken at appeal stage too. Decisions in Nylex Traders Vs. CC (P) - 2011-TIOL-914-CESTAT-MUM, Eagle Flask Industries Ltd. Vs. CCE - 2007-TIOL-1675-CESTAT-MAD were cited in support.

The Bench while agreeing with the submission made by the appellant observed -

"4. …, while we cannot ignore the submissions on limitation, we cannot also given findings without giving Revenue an adequate opportunity to give findings on the same. We are left with no option but to set aside the order and remand the matter to the original adjudicating authority to give findings on the issue of limitation..."

The Commissioner was directed to decide the matter within three months.

We reported this order dated 23.12.2015 as 2016-TIOL-198-CESTAT-MUM.

The appellant has again approached the CESTAT with a Miscellaneous application and makes the following request -

"While setting aside the order of the Commissioner and remanding the matter on the point of limitation, the Hon'ble Bench has not decided the issues raised on merits. Since the issues raised on merits have not been decided, such issues would remain open for decision in the proceedings before the Commissioner on remand. It is therefore submitted that this Hon'ble Tribunal may be pleased to clarify that since the Tribunal has not decided the issues on merits, all issues are open before the Commissioner in the remand proceedings."

The Bench observed -

"…it is clarified that the order of Tribunal dated 23/12/2015 is an open remand to consider all aspects relating to merit as well as limitation."

The Miscellaneous application was disposed of.

In passing: Defer no time, delays have dangerous ends - William Shakespeare

(See 2016-TIOL-715-CESTAT-MUM)


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