DEVANG RASHIKLAL VORA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition is directed against the common order dated 6th May, 2003 passed by the Customs, Excise and Gold (Control) Appellate tribunal, West Zonal Bench, Mumbai, ("cegat" for short); whereby the Appeal Nos. C/614 of 1988 and C/500 of 1988 filed by the petitioner came to be dismissed. Considering the ground on which we are disposing of this petition and since we are not touching the merits of the matter, the narration of facts involved in this petition is not necessary.

(2.) LEARNED Counsel for the petitioner has made serious complaint while challenging the impugned order and contended that the said order has been passed by the CEGAT after more than two years from the date of hearing of the appeal. It is not in dispute that the appeals filed by the petitioner were heard on 19th April, 2001 and the appeals were closed for orders and reserved for judgment. The order came to be passed on 6th May, 2003. The same was communicated to the petitioner on 13th June, 2003.

(3.) ACCORDING to the petitioner, the passage of time of almost more than two years has caused serious prejudice to the petitioner inasmuch as the CEGAT has forgotten to consider, discuss, examine and deal with various relevant contentions which were actually raised in appeals and argued by the Counsel appearing for the petitioner before CEGAT. The petitioner submits that apart from relevant facts the CEGAT has also completely ignored and overlooked its own earlier orders though cited; wherein on the same set of facts, allegations and evidences the CEGAT had upheld the plea of breach of principles of natural justice and set aside the orders passed by the same Collector of Customs. It is alleged that copies of the said two earlier orders of the CEGAT passed in petitioner's own case being orders dated 24/01/2000 and 1/06/2000 (Exh. 'a' and 'b') were brought to the notice of the CEGAT, which CEGAT omitted to consider in the impugned order.