Collector of Customs Vs. Ankit Auto Industries

Collector of Customs vs Ankit Auto Industries

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 25, 1994

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Citation: sooperkanoon.com/7767
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Aug 25, 1994
Subject: Right to Information

Case Summary

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

Right to Information

Key legal issue: Right to Information

Parties & Advocates

Appellant / Petitioner

Collector of Customs

Respondent

Ankit Auto Industries

Advocate Shri. Randhir Singh

Legal References

Reported In: (1994)(73)ELT860TriDel

Excerpt

1. this is an application filed by the collector of customs, air cargo complex, bombay seeking to stay the operation of the order dated 18-4-1994 passed by the collector of customs (appeals), bombay. we have heard shri a.k. singhal, the learned departmental representative for the appellant collector and shri randhir singh, learned counsel for the respondents. the issue relates to the determination of the value of consignment timer switches imported by the respondents under section 14 of the customs act, 1962 and the valuation rules thereunder. on a consideration of the submissions made by both the sides, we are of the view that the matter is contentious and there is no case for tribunal exercising its inherent power on a prima facie view of this case to stay the operation of the impugned order. the application, therefore, from the collector for this purpose is rejected. the respondents herein have also filed a misc. application for early hearing of the appeal on the ground that the goods have not been cleared and have been lying in the docks for over 2 years. in this view of the matter, we are inclined to grant prayer for early hearing for which the learned departmental representative has no objection. the appeal is accordingly posted for hearing on 28-11-1994.

Full Judgment

1. This is an application filed by the Collector of Customs, Air Cargo Complex, Bombay seeking to stay the operation of the order dated 18-4-1994 passed by the Collector of Customs (Appeals), Bombay. We have heard Shri A.K. Singhal, the learned Departmental Representative for the appellant Collector and Shri Randhir Singh, learned Counsel for the respondents. The issue relates to the determination of the value of consignment Timer Switches imported by the respondents under Section 14 of the Customs Act, 1962 and the Valuation Rules thereunder. On a consideration of the submissions made by both the sides, we are of the view that the matter is contentious and there is no case for Tribunal exercising its inherent power on a prima facie view of this case to stay the operation of the impugned order. The application, therefore, from the Collector for this purpose is rejected. The respondents herein have also filed a Misc. application for early hearing of the appeal on the ground that the goods have not been cleared and have been lying in the docks for over 2 years. In this view of the matter, we are inclined to grant prayer for early hearing for which the learned Departmental Representative has no objection. The appeal is accordingly posted for hearing on 28-11-1994.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of Customs vs Ankit Auto Industries Same Subject Right to Information