KANHAIYA EXPORT PVT. LTD. Vs. COMMISSIONER OF CUSTOMS (PORT)
LAWS(CAL)-2007-12-66
HIGH COURT OF CALCUTTA
Decided on December 13,2007

Kanhaiya Export Pvt. Ltd. Appellant
VERSUS
COMMISSIONER OF CUSTOMS (PORT) Respondents

JUDGEMENT

Aniruddha Bose, J. - (1.) IN this writ petition petitioners primarily seeks implementation of the order passed by the Customs, Excise and Service Tax Appellate Tribunal on 7th July, 2006, 2006 (204) E.L.T. 295 (Tri. - Kol.). Mr. Hazra appearing for the respondent Customs Authorities considered that the order has not been implemented but his plea is that the Department could not prefer an appeal because the order in question was not served upon the Customs Authorities in terms of Sub -section 3 of Section 129B of the Customs Act. I am of the prima facie view that an order passed in July, 2006 cannot be kept unimplemented for the simple ground that the copy of the order has not been received by the Customs Department. However, in order to ascertain as to whether any step was taken to obtain the order, I request the Assistant Registrar, Customs, Excise and Service Tax Appellate Tribunal to furnish a Report on the aspect of the service of the order in terms of the aforesaid provisions.
(2.) LET this copy of the order be communicated to the Assistant Registrar of the said Tribunal by the Department. The matter shall appear on next Thursday and on that date it is expected that the Report would be filed in Court.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.