Customs - Commissioner drops DRI Case, CESTAT with DRI, Supreme Court sustains Commissioner's Order
IN a rare show of judicial spine, a Commissioner dropped a demand raised by DRI. Such judicial independent thinking is not normally tolerated in the Department which took the matter in appeal to the CESTAT. CESTAT surprisingly allowed the Revenue Appeal.
The CESTAT had observed, "Instead of appreciating the evidence unearthed by the investigating officer with reference to the goods imported, the adjudicating authority has embarked himself on a detour deviating from the main issue".
The Supreme Court observed, “We are at loss to understand what is meant by this statement."
The Court further observed, “the CESTAT does not seem to have come to grips with the real issue at all."
The Supreme Court set aside the order of the Tribunal and restored the order of the Commissioner. The Commissioner passed his order on 1st March, 2001 and his decision is given the stamp of approval by the apex court 14 years later.