Tata Tea Ltd. vs Collector of Customs

K.A. Swami, C.J.—At the stage of admission, the respondents have been served. Therefore, the learned Counsel for the respondents is

also present. As the appeal involves a very short question, in the light of the submission made by learned Counsel for the appellant, it is admitted

and heard for final disposal.

It may be pointed out here that in the Writ Petition, the petitioner/appellant sought for quashing the endorsement dated 14-8- 1993 on the letter

of same date of the petitioner and to allow the petitioner to clear the goods sought to be reimported, covered under the Bill of Entry No.

24212/12-7-1993, free from duty under Notification No. 13/81 dated 9-2-1981 read with the orders dated June 1992 and 6-8-1993.

During the course of the hearing of the petition, it had been pointed out before the learned Single Judge, that the aforesaid endorsement was

appealable and the petitioner/appellant had also preferred on appeal before the Collector of Customs. Learned Single Judge has also reserved the

right of appeal. Nevertheless, the learned Single Judge has expressed on the merits of the contentions urged by the petitioner/appellant about the

validity of the endorsement. When there is a right of appeal provided and that has been reserved by the learned Single Judge, no expression on

merits should have been made. In such an event, availing of the remedy of an appeal would be an empty formality because the Collector of

Customs is bound by the finding recorded by this Court. Under these circumstances, we have heard both sides.

It is submitted by learned Counsel for the appellant that it would be sufficient if it is observed by this Court that the finding recorded and that

opinion expressed by the learned Single Judge shall not be relied upon by the Collector of Customs, while deciding the appeal preferred by the

petitioner/appellant. Learned Counsel for the respondents also submits that the respondents cannot have any objection for disposing of the appeal

without reference to the aforesaid observation made by the learned Single Judge. Accordingly, this appeal is disposed of in the following terms.

The Appellate Authority viz. the Collector of Customs, Appeals, shall decide the appeal on merits and in accordance with law, without referring to

any of the findings recorded or the observations made by the learned Single Judge in the order dated 8-10-1993 passed in W.P. No. 16991 of

1993. There shall be no order as to costs.