inys Medical Research Society Vs. Commissioner of Customs, Chennai - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Nov-04-2009 |
| Appeal No.C/304 of 2003 |
| THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER |
| inys Medical Research Society |
| Commissioner of Customs, Chennai |
| Shri R.Raghavan, Advocate. Shri C.Dhanasekaran, SDR |
.....under the same certificate issued by dghs. subsequently, the dghs certificate was cancelled unilaterally without giving an opportunity of hearing to the appellants and hence it was taken up by the appellants before the hon’ble high court of karnataka and vide its order dt. 23.9.2005, the said hon’ble high court has set aside the order of cancellation and has allowed the dghs authorities to pass fresh order after issuing appropriate show-cause notice. in view of the above position, ld. advocate states that the matter requires to be remanded back to the authorities below as has been done in respect of the cases relating to bangalore customs. 2. ld. sdr, shri dhanasekaran appearing for the department has no objection to such a remand in view of the order of the high court of karnataka. accordingly, with the consent of both sides, we set aside the impugned order and remand the matter for fresh decision by the original authority. the appeal is allowed by way of remand.
Per Dr.Chittaranjan Satapathy
Heard both sides. Shri R.Raghavan, ld. Advocate appearing for the appellants states that three equipments were imported through Bangalore Customs and one through Chennai Customs, all of which were covered under the same certificate issued by DGHS. Subsequently, the DGHS certificate was cancelled unilaterally without giving an opportunity of hearing to the appellants and hence it was taken up by the appellants before the Hon’ble High Court of Karnataka and vide its order dt. 23.9.2005, the said Hon’ble High Court has set aside the order of cancellation and has allowed the DGHS authorities to pass fresh order after issuing appropriate show-cause notice. In view of the above position, ld. Advocate states that the matter requires to be remanded back to the authorities below as has been done in respect of the cases relating to Bangalore Customs.
2. Ld. SDR, Shri Dhanasekaran appearing for the department has no objection to such a remand in view of the order of the High Court of Karnataka. Accordingly, with the consent of both sides, we set aside the impugned order and remand the matter for fresh decision by the original authority. The appeal is allowed by way of remand.