Capstan Shipping and Estates Ltd. Vs. Commissioner of Customs,

Capstan Shipping and Estates Ltd. vs Commissioner of Customs,

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta Decided Nov 06, 2001

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Citation: sooperkanoon.com/26580
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided On: Nov 06, 2001
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Capstan Shipping and Estates Ltd.

Respondent

Commissioner of Customs,

Excerpt

1. vide the impugned order, the commissioner of customs (appeals) has rejected the appellants' appeal on the ground that they were time barred. from the impugned order, we find that the appellants were not heard before rejecting the appeal as time bar. we also note from the memo of appeal that originally the appeals were filed well in time on 6.10.99. thereafter, on raising of an objection from the office of the customs authorities as regards the proper format of the appeals, the same were re-submitted on 5.6.2000. the commissioner (appeals) has not taken note of all the circumstances. accordingly, we set aside the impugned order and remand all the matters to the commissioner (appeals) for fresh decision after taking into account the above development.2. needless to say, the appellants would be given an opportunity to explain their defence before commissioner (appeals).

Full Judgment

1. Vide the impugned order, the Commissioner of Customs (Appeals) has rejected the appellants' appeal on the ground that they were time barred. From the impugned order, we find that the appellants were not heard before rejecting the appeal as time bar. We also note from the memo of appeal that originally the appeals were filed well in time on 6.10.99. Thereafter, on raising of an objection from the office of the Customs authorities as regards the proper format of the appeals, the same were re-submitted on 5.6.2000. The commissioner (Appeals) has not taken note of all the circumstances. Accordingly, we set aside the impugned order and remand all the matters to the Commissioner (Appeals) for fresh decision after taking into account the above development.

2. Needless to say, the appellants would be given an opportunity to explain their defence before Commissioner (Appeals).

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Calc... Same Parties Capstan Shipping and Estates Ltd. vs Commissioner of Customs, Same Subject Land Acquisition