2022-TIOL-307-HC-MAD-CUS

Bharti Airtel Ltd Vs UoI

Cus - The fact of the matter is that after the petitioner filed application under Section 149 of Customs Act, 1962, respondent disposed the same in a peremptory manner without calling the petitioner for a personal hearing - The respondent ought to have called upon petitioner to show cause as to why the application/petitions filed under Section 149 of Customs Act, 1962 should not be rejected - Petitioner having chosen to file an appeal against said communication before second respondent, later ought not to have dismissed the appeal on account of limitation against impugned communication - Appeal filed by petitioner before second respondent ought to have been decided on merits as to whether the petitioner had a case for interference - The dismissal of appeal filed by petitioner against said communication by second respondent cannot be sustained - There is a violation of principles of natural justice, matter remitted back to pass orders on merits by deciding the issue as to whether petitioner was indeed entitled to file an appeal against impugned communication and whether any consequential relief could be granted to petitioner in the light of order of Tribunal in Reliance Jio Infocom Ltd 2020-TIOL-210-CESTAT-MUM accepting the stand of petitioner regarding classification of Antennas for Base Transmission Station imported by petitioner: HC

- Matter remanded :MADRAS HIGH COURT