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The Commissioner of Customs, Customs House, Marmagoa, Goa & Others v/s Shree Balaji Automobiles & Others


Company & Directors' Information:- BALAJI CORPORATION PRIVATE LIMITED [Active] CIN = U45400MH2008PTC178324

Company & Directors' Information:- N E C C AUTOMOBILES PRIVATE LIMITED [Active] CIN = U74899DL1991PTC043600

Company & Directors' Information:- C M AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50300CH2005PTC028233

Company & Directors' Information:- J P M AUTOMOBILES LIMITED [Active] CIN = U74899DL1995PLC068910

Company & Directors' Information:- K N AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50404OR2013PTC016730

Company & Directors' Information:- J AND K AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50401JK2004PTC002447

Company & Directors' Information:- K. S. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50300RJ2009PTC028204

Company & Directors' Information:- SHREE AUTOMOBILES PVT LTD [Active] CIN = U34300WB1985PTC039635

Company & Directors' Information:- K N R AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50300WB2006PTC111199

Company & Directors' Information:- K P AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50404JH2012PTC000824

Company & Directors' Information:- Y J AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50401MP2013PTC031920

Company & Directors' Information:- N S AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50102MH2012PTC226814

Company & Directors' Information:- S K S AUTOMOBILES INDIA PRIVATE LIMITED [Strike Off] CIN = U50100TZ2009PTC014979

Company & Directors' Information:- SHREE BALAJI (INDIA) PRIVATE LIMITED [Strike Off] CIN = U13100OR2002PTC006830

Company & Directors' Information:- J D AUTOMOBILES PVT. LTD. [Strike Off] CIN = U34300WB1987PTC042066

Company & Directors' Information:- B K AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50200AP2009PTC064484

Company & Directors' Information:- N. K. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50102GJ2006PTC049307

Company & Directors' Information:- G M S AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50101DL1997PTC089284

Company & Directors' Information:- N U AUTOMOBILES PVT LTD [Active] CIN = U74899DL1982PTC013126

Company & Directors' Information:- D K AUTOMOBILES PRIVATE LIMITED [Active] CIN = U29246CH1989PTC009607

Company & Directors' Information:- K Y AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50400JK2021PTC012549

Company & Directors' Information:- A K AUTOMOBILES LIMITED [Amalgamated] CIN = U34100WB1984PLC038001

Company & Directors' Information:- A AND S AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U51103DL1997PTC085147

Company & Directors' Information:- M. H. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50200HP2015PTC000946

Company & Directors' Information:- R. K. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071719

Company & Directors' Information:- R. J. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50100BR2020PTC047409

Company & Directors' Information:- M R AUTOMOBILES (INDIA) PRIVATE LIMITED [Active] CIN = U34300DL1998PTC094488

Company & Directors' Information:- V. M. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U35911UP1995PTC018136

Company & Directors' Information:- P D AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50400RJ2021PTC074633

Company & Directors' Information:- BALAJI AUTOMOBILES PVT LTD [Strike Off] CIN = U51502WB1987PTC042599

Company & Directors' Information:- SHREE BALAJI PVT LTD [Active] CIN = U70109WB1980PTC032477

Company & Directors' Information:- A R AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U50404PY2011PTC002555

Company & Directors' Information:- K P V AUTOMOBILES PVT LTD [Active] CIN = U50300KL1991PTC006035

Company & Directors' Information:- J B S AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34101OR2005PTC008397

Company & Directors' Information:- S. N. S. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50500WB2018PTC224868

Company & Directors' Information:- M P AUTOMOBILES PVT LTD [Strike Off] CIN = U50404MP1957PTC000842

Company & Directors' Information:- G. E. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50400DL2018PTC341171

Company & Directors' Information:- P K AUTOMOBILES PVT LTD [Strike Off] CIN = U50300UP1979PTC004841

Company & Directors' Information:- P L AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50300RJ2014PTC046516

Company & Directors' Information:- S G K R AUTOMOBILES PRIVATE LIMITED [Active] CIN = U60210TN1960PTC004283

Company & Directors' Information:- N R AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U50400MH2014PTC255882

Company & Directors' Information:- S. N. J. AUTOMOBILES PRIVATE LIMITED [Active] CIN = U50400MH2017PTC299238

Company & Directors' Information:- BALAJI PRIVATE LIMITED [Active] CIN = U25190MH2011PTC225580

Company & Directors' Information:- M R K AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U50102UP2011PTC045868

Company & Directors' Information:- I B AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U29253DL2008PTC172205

Company & Directors' Information:- T K AUTOMOBILES PRIVATE LIMITED [Active] CIN = U74899DL1984PTC017940

Company & Directors' Information:- V R AUTOMOBILES PRIVATE LIMITED [Active] CIN = U34200DL2007PTC170076

Company & Directors' Information:- K T AUTOMOBILES PVT LTD [Strike Off] CIN = U99999UP1959PTC002730

Company & Directors' Information:- M B AUTOMOBILES PVT LTD [Strike Off] CIN = U35923WB1966PTC026743

Company & Directors' Information:- B M AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U50200DL2007PTC162611

Company & Directors' Information:- H A AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34102DL2007PTC163030

Company & Directors' Information:- P A AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34101DL2007PTC161483

Company & Directors' Information:- K G AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34200DL2007PTC162859

Company & Directors' Information:- P R AUTOMOBILES PRIVATE LIMITED [Strike Off] CIN = U34201DL2007PTC161053

Company & Directors' Information:- SHREE [Not available for efiling] CIN = U99999MH1951PLC009937

Company & Directors' Information:- AUTOMOBILES PVT. LTD. [Strike Off] CIN = U99999DL2000PTC000916

    Custom Appeal No. 5 of 2010 & 5 of 2014

    Decided On, 28 January 2020

    At, In the High Court of Bombay at Goa

    By, THE HONOURABLE MR. JUSTICE M.S. SONAK & THE HONOURABLE MRS. JUSTICE M.S. JAWALKAR

    For the Appellants: Asha Desai, Senior Central Government Standing Counsel. For the Respondents: -------



Judgment Text


M. S. Sonak, J. (Oral)

1. Heard Ms. Asha Desai, the learned Senior Standing Counsel for the Customs Department, who are the appellants in both these appeals.

2. Both these appeals were in fact tagged to Customs Appeal No. 1 of 2013 in which, the issue was virtually identical to the issue involved in both these appeals. Custom Appeal No.1 of 2013 was disposed off vide Judgment and Order dated 26.11.2019. However, these two appeals could not be disposed off on the said date, because there was some issue of service upon the respondents. Leave was therefore granted to effect service upon the respondents, inter alia, by way of substituted service i.e. paper publication.

3. Ms. Desai, the learned Senior Standing Counsel, now tenders affidavits of service in both these appeals. Along with these affidavits, copies of paper publications affected in the Times of India, Bangalore Edition dated 21.12.2019 have also been placed on record.

4. From the perusal of the affidavit of service and its annexures, we are satisfied that respondents have been validly served in these appeals.

5. The challenge in this appeal is in fact to the common Judgment and Order dated 19.04.2007 made by the Customs, Excise and Service Tax Appellate (Tribunal), rejecting the appeal instituted by the appellant herein against the order made by the Commissioner of Customs (Appeals), Mumbai.

6. Both these appeals were admitted on the following substantial questions of law :

"(A) Whether CESTAT could reopen an appeal for hearing which was already finally disposed of by its own previous order ?

(B) Whether CESTAT has power to review its own order and pass fresh final order in the absence of any petition for review ?"

7. In these cases as well as noted by us in our Judgment and Order dated 26.11.2019 disposing off Custom Appeal No.1 of 2013, the records reveal that in fact by order dated 10.07.1998, the appeals instituted by the appellants herein had in fact been allowed, inter alia, by enhancing the final penalty.

8. Despite the aforesaid, the Tribunal took up the appeals for consideration along with two connected appeals. Although the Special Defence Representative (SDR) did appear before the Tribunal on the date when such appeal was taken up for hearing, the Tribunal, it appears, was not apprised of its earlier order dated 10.07.1998 by which the appeals had already been disposed off almost nine years earlier. The Tribunal, on this occasion, however dismissed the appeal vide impugned order dated 19.04.2007. Hence, the present appeals by the appellants herein on the aforesaid substantial questions of law.

9. From the records, it is obvious that very taking up the Appeal No.C/841/1997 by the Tribunal on 19th April, 2007 was an exercise in excess of jurisdiction. Since the Appeal had already been disposed of by the order dated 10th July, 1998, there was really no occasion for taking up such appeal for reconsideration. It is obvious that such taking up of the Appeal was a result of miscommunication. It is obvious that the factum of disposal of the Appeal by order dated 10th July, 1998 was not brought to the notice of the Tribunal, either by the SDR or the staff of the Tribunal. For these reasons alone, the impugned orders dated 19.04.2007 in both these appeals are liable to be set aside and are hereby set aside.

10. In view of the aforesaid, it is not necessary to go into the larger issue as to whether the Tribunal has any power to review its own Judgments and orders. However, we must note that Ms. Desai did place reliance upon the decision of the Madras High Court in C.P. Aquaculture (India) Pvt. Ltd. v. President, CESTAT to submit that the Tribunal is not vested with any such power of review.

11. For the aforesaid reasons, the substantial questions of law, as framed, are liable to be answered in favour of the Appellant and against the Respondent. The impugned order dated 19th April, 2007 is, hereby, set aside and it is made clear that the earl

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ier order dated 10th July, 1998 shall prevail. This shall, however, not preclude the Respondent from taking out appropriate proceedings against the order dated 10th July, 1998, particularly since, we have not examined the matter on merits, but we have merely held that the impugned order dated 19.04.2007, was an order in excess of jurisdiction. 12. Both the appeals are disposed off in the aforesaid terms. There shall be no order as to costs.
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