SANTOSH TEXTILE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) ALL the appeals are disposed off by a common order as they involve the same questions of law.

(3.) IN so far as Shri B.P. Kotak and Shri Sunil Hemani are concerned the ld. Counsel has submitted that there is no specific directions from the Member, CBEC for filing an appeal against them. The question which has been framed for determination by this Tribunal refers to exporters, their directors and others. Quite evidently, the appeal against Respondents 2 and 3 have been filed by the Commissioner by treating them as one of the "others". This, in the submission of the respondents, is clearly impermissible as it was necessary for the Member, CBEC to have specifically indicated the names of the persons against whom an appeal was directed to be filed. The Commissioner (Adjudication) could not be vested with a discretion to decide who the "others" should include. It was therefore submitted that the appeals filed by the department against Respondents 2 and 3 were without jurisdiction and hence not maintainable. Insofar as Respondent 1 is concerned, the following contentions were urged in the course of the hearings held before the Tribunal: