IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI.
Date of Hearing/Decision:04.07.2014
Customs Appeal No.C/35/2009-CU(DB)
(Arising out of Order-in-Appeal No.140/84/2008, CC(A)Cus/I&G/398/08 dated 15.10.2008 passed by the Commissioner of Customs (Appeals), New Delhi).
M/s. Rosewood Projects Pvt. Ltd. .Appellant
Vs.
CC, New Delhi (Import & General) ..Respondent
Appearance:Rep.by Shri Laxman Kumar, Representative for the
appellant.
Rep. by Shri Rakesh Puri, AR for the respondent.
CORAM : Hon ble Shri D.N. Panda, Judicial Member
Hon ble Shri Rakesh Kumar, Technical Member
Final Order No.52747/2014 /Dated:4.7.2014
Per D.N. Panda:
Record reveals that this appellant is habitual adjournment seeker. When the appellant is not conscious of its right of appeal despite listing of the mater issuing notice, it appears that the appeal is filed to abuse the process of law. We are conscious that the appellant may suffer if the appeal is dismissed. But there is no alternative than disposing the appeal exparte taking assistance of Record and Revenue.
2. With the assistance of Revenue, the record is examined and it is noticed that the appellant has made mis-declaration of the description of the goods. When that was detected, plea of mistake of interchange of invoices was raised. There was no valid licence produced by the appellant for import of offending goods i.e. remote eclipse system with carry case, backup antenna, remote system MK-III and remote display, etc.
3. Ld. Appellate Authority in para-5 of the order found that there was not only mis-description of the goods but also there was misclassification thereof. On both counts, there was mis-declaration and in the absence of the licence from DGFT, appeal is liable to be dismissed.
4. When there was reasoned and speaking order passed by authority below, even in absence of the appellant, that provides good basis to make judicial review thereof. Therefore, it is considered that dismissal of appeal shall not result in mis-carriage of justice. Accordingly, that is dismissed.
( Rakesh Kumar ) (D.N. Panda )
Technical Member Judicial Member
Ckp.
NEW DELHI.
Date of Hearing/Decision:04.07.2014
Customs Appeal No.C/35/2009-CU(DB)
(Arising out of Order-in-Appeal No.140/84/2008, CC(A)Cus/I&G/398/08 dated 15.10.2008 passed by the Commissioner of Customs (Appeals), New Delhi).
M/s. Rosewood Projects Pvt. Ltd. .Appellant
Vs.
CC, New Delhi (Import & General) ..Respondent
Appearance:Rep.by Shri Laxman Kumar, Representative for the
appellant.
Rep. by Shri Rakesh Puri, AR for the respondent.
CORAM : Hon ble Shri D.N. Panda, Judicial Member
Hon ble Shri Rakesh Kumar, Technical Member
Final Order No.52747/2014 /Dated:4.7.2014
Per D.N. Panda:
Record reveals that this appellant is habitual adjournment seeker. When the appellant is not conscious of its right of appeal despite listing of the mater issuing notice, it appears that the appeal is filed to abuse the process of law. We are conscious that the appellant may suffer if the appeal is dismissed. But there is no alternative than disposing the appeal exparte taking assistance of Record and Revenue.
2. With the assistance of Revenue, the record is examined and it is noticed that the appellant has made mis-declaration of the description of the goods. When that was detected, plea of mistake of interchange of invoices was raised. There was no valid licence produced by the appellant for import of offending goods i.e. remote eclipse system with carry case, backup antenna, remote system MK-III and remote display, etc.
3. Ld. Appellate Authority in para-5 of the order found that there was not only mis-description of the goods but also there was misclassification thereof. On both counts, there was mis-declaration and in the absence of the licence from DGFT, appeal is liable to be dismissed.
4. When there was reasoned and speaking order passed by authority below, even in absence of the appellant, that provides good basis to make judicial review thereof. Therefore, it is considered that dismissal of appeal shall not result in mis-carriage of justice. Accordingly, that is dismissed.
( Rakesh Kumar ) (D.N. Panda )
Technical Member Judicial Member
Ckp.
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