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Judgment
Indira Banerjee, J.—In this writ application, the petitioner, being the Customs House Clearing Agent holding license under Customs Hosue Agents Licensing Regulations, 2004, hereinafter referred to as CHALR, 2004, has challenged Order No. S-719/A-899/Kol/08 dated 15th September, 2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata in Customs Appeal No. 230/2008. The order impugned is set out hereinbelow for convenience :
Heard both sides. Considering the fact that only a petty amount of Rs. 10,000/- is involved in this case, the appeal as well as the stay petition are dismissed at the admission stage without going into the merit of the case.
The learned Tribunal has apparently not considered the merits of the appeal, but dismissed the appeal on the ground that a petty amount of Rs. 10,000/- had been imposed on the appellant by way of penalty.
There is no provision for dismissal of an appeal only on the ground of the penalty amount being a paltry amount. The learned Tribunal was obliged to consider the merits of the appeal.
There being an apparent error on the face of the impugned order, this Court does not deem it necessary to call for affidavits. The order impugned is set aside. The learned Tribunal is directed to consider the appeal afresh in accordance with law, preferably within four months from the date of communication of this order.
The petitioner shall, however, without prejudice to his rights and contentions in the appeal, deposit the penalty of Rs. 10,000/-. Needless to mention that in the event the appeal succeeds, the petitioner shall be entitled to refund of the penalty amount. The penalty amount shall be deposited within three weeks from date.
The writ application is disposed of.
Urgent certified Photostat copy of this order, if applied for, be supplied to the parties subject to compliance of all requisite formalities.