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Judgment
The applicants have filed this application for taking up their appeal in the light of the order of this Tribunal No. C/A/53524-53559/2014-CU(DB)
dated 01.09.2014 on the grounds that in those cases this Tribunal has already remanded the matter back to the lower authorities for consideration of
the merits of the lower authorities. As earlier, to file the appeal before this Tribunal, PSU is required to seek permission of committee of disputes to
file the appeal before this Tribunal. It is also submitted on behalf of the appellants that the meeting was held with the Customs Officers with the
officials of the appellant and the matter has been sorted out. But due to pendency of the appeals before this Tribunal, the said resolution could not be
implemented. Therefore, it is prayed that the appellant be heard on priority basis and the matter be remanded back to the Adjudicating authority for
de-novo consideration of the merits of the case,
Heard the Ld. Consultant for the appellant.
Considering the merits of the issue has already been resolved between the customs officers and the appellants. Therefore, in the interest of justice,
the miscellaneous applications are allowed and the appeals are taken up today itself for disposal.
As contended by the Ld. Consultant of the appellant that merits of the issue has already been resolved between the litigants. Therefore, in the
interest of justice, the impugned orders are set aside and the appeals are allowed by way of remand in view of the final order of this Tribunal as cited
here in above.
With these terms, the appeals are disposed of by way of remand.
(Dictated and pronounced in the open court)