COMMR.OF CUSTOMS(PORT) KOLKATA vs. HARI PRASAD AGARWAL

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C.A. No.-007700-007700 - 2009Supreme Court20 November 20092 pages
For Petitioner: ANIL KATIYAR
AI SummaryRemanded

What did the Supreme Court hold?

The Supreme Court set aside the High Court's order, finding that the appeal was dismissed on a technicality without considering the merits. The matter was remitted back to the High Court for a fresh consideration of the case on its merits.

What were the facts?

The Commissioner of Customs appealed against a High Court order that dismissed a tax appeal solely on the grounds of delay. The appeal concerned the sale of seized goods in the domestic market and whether this sale breached the terms of the DEEC scheme.

What were the issues?

Whether seized goods were entitled to be sold in the domestic market and if such sale breached the terms and conditions of the DEEC scheme.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.7700 OF 2009 (Arising out of S.L.P. (C) No.13641 of 2009) Commissioner of Customs (Port), Kolkata ...Appellant(s) Versus Hari Prasad Agarwal ...Respondent(s)

O R D E R Leave granted.

By consent, matter is taken up for final hearing.

In our view, an important question of law arose before the High Court which has a recurring effect, namely, whether the goods seized were entitled to be sold in the domestic market?; if so, whether, on the facts and circumstances of this case, the goods seized stood sold in breach of the terms and conditions mentioned in DEEC? We express no opinion on the merits of the case.

The High Court has dismissed the Tax Appeal only on the ground of delay without going into the merits of the case, hence, the impugned order is set aside and the matter is remitted to the High Court for de novo consideration on merits in accordance with law. We once again reiterate that we express no opinion on the merits of the case.

The civil appeal is, accordingly, allowed. ......................J. [S.H. KAPADIA] ......................J. [DR. B.S. CHAUHAN] New Delhi, November 20, 2009.

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