K.C. AUGUSTINE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The Hon'ble High Court of Kerala by their direction dt. 12 -6 -2003, in O.P. No. 27612/99 -S in the above matter, has directed the Tribunal to refer the following two questions of law to them along with the paper book. The two questions are extracted below :

(2.) The appellant K.C. Augustine and Syndicate Bank filed an Appeal No. C/229/94 before CEGAT and the Tribunal by their Order No. 1212/96, dated 15 -5 -96, held that the statements given by the appellants are voluntary one and were true in nature and it was further corroborated by the circumstances quoted in the order. The Tribunal also noted that the adjudicating authority himself had given findings that the appellant is not the person who was connected with the smuggling activity and in the facts and circumstances, the Tribunal held that the redemption should have been given in the case to the appellants. The vessel in question namely 'Simla' was hypothecated to the Syndicate Bank and the Bank is entitled to recover the balance amount due from the appellant. Therefore, taking into consideration of these aspects, the Tribunal found that it was a fit case wherein, the adjudicating authority should have allowed the appellant to redeem the vessel and in view of the matter the vessel was held to be liable for redemption on payment of Rs. 6 lakhs. The appellant dissatisfied with the Tribunal's order filed a reference application seeking reference of the questions to the Hon'ble High Court of Kerala.

(3.) Vide the Tribunal's reference Order No. 119/97, dt. 25 -4 -97, the Tribunal rejected the reference application holding that there is no point of law involved for reference to the Hon'ble High Court. Aggrieved with the said rejection, the appellant filed the O.P. petition before the Hon'ble High Court of Kerala. O.P. No. 27612/99 of Hon'ble High Court of Kerala, who have now directed the CESTAT to raise the above two questions seeking reference from the Hon'ble High Court to answer the said questions.