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Judgment
Venkataswami, J.—The petitioner has challenged in this writ petition the order of the first respondent dated 23-12-1987.
It is common ground that after the introduction of Section 131B in the Customs Act, the first respondent could not have disposed of the case on
23-12-1987, as the value of the goods concerned in this case exceeds more than Rs. 10,000/-. As per the provision of Section 131B of the
Customs Act, the Tribunal constituted alone should have dealt with the case and passed orders on the appeal preferred by the petitioner herein
pending before the first respondent on the relevant date.
In view of the above admitted position, the order of the first respondent is set aside. The Customs, Excise, Gold Control Tribunal at Madras will
take on its file the papers relating to Order No. 261-A/262-A, dated 23-12-1987, on the file of the first respondent and dispose of the same in
accordance with law. It is stated that pending disposal of the writ petition, the petitioners had the benefit of interim injunction. The same will
continue pending disposal of the appeal by the Tribunal. The Tribunal will dispose of the appeal within three months from the date of receipt of a
copy of this order and the records. The writ petition is allowed and the matter is remanded as indicated above, No costs.