By TIOL News Service

MUMBAI, DEC 29, 2015: THE Petitioner challenges the order passed by the Commissioner of Customs (Airport-II) Airport Special Cargo, ChhatrapatiShivajiMaharaj International Airport, Mumbai.

It is submitted that the Adjudicating Authority heard the Petitioners on 5th November 2013 but the impugned order is dated 30th March 2015, dispatched on 31st March 2015 and received thereafter. Inasmuch as it has been passed nearly 16 months after the date of personal hearing.

The High Court observed -

 

+ The Supreme Court has emphasized time and again that the orders pursuant to a personal hearing either by a court or the Tribunal or any quasi judicial body ought to be passed expeditiously and within a reasonable time; what could be said to be a reasonable time depends upon the facts and circumstances in each case.

+ Bearing in mind that the Revenue's orders have immediate impact and parties ought to know their position in financial yeartoyear, it is not proper that such an enormous delay should take place. It is not a case where we find that any reason can be assigned for a hopelessly delayed order.

On this short ground alone, the High Court quashed and set aside the impugned order.

It was further directed that the show cause notice shall be reheard and re-adjudicated by the adjudicating officer within a period of three months; that each and every contention of the Petitioner is kept open; that in passing a fresh order, the adjudicating authority shall not be influenced by any of the earlier observations and findings & that he shall pass an order after fresh application of mind to the controversy.

The petition was disposed of.

(See 2015-TIOL-2926-HC-MUM-CUS)