DIMPLE OVERSEAS Vs. COLLECTOR OF CUSTOMS KANDLA

JUDGEMENT

(1.) The grievance made by the learned counsel for the appellant is that in the impugned order the tribunal has recorded a clear finding on a question relating to the merits of the case and then remanded the matter to the Collector for a fresh decision in the light of the findings given by the tribunal The submission is that such a course is prejudicial to the interest of the appellant and makes the remand an exercise in futility in view of a clear finding recorded against the appellant on a question relating to the merits of the case. In our opinion, the grievance made on behalf of the appellant is justified.

(2.) In case the tribunal does not find any difficulty in recording a finding on merits, it is only appropriate that it should decide the entire matter itself instead of remanding the matter to the Collector after recording a finding on merits.

(3.) In view of the fact that the tribunal considered the evidence sufficient to record a finding on merits, it is appropriate that the tribunal itself decides the entire appeal and the cross-objections on merits instead of making a remand to the Collector.