COMMISSIONER OF CUSTOMS GENERAL Vs. RAMESH TRANSPORT COMPANY

JUDGEMENT

(1.) We have heard Mr.Mishra, learned counsel for the Appellant and Mr.Shah learned counsel for the Respondent. This Appeal arises from an order dtd. 28/2/2022, passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai Bench, Mumbai (for short, "Tribunal"), whereby the Respondent's Appeal being Customs Appeal No.86442 of 2021, was allowed whereby the Order-in-Original dtd. 28/5/2021, passed by the Commissioner of Customs (General), Mumbai-1 cancelling the CB Licence No.11 of 2018, is set aside.

(2.) On the earlier occasion, this Court had admitted the present Appeal on the following questions of law:

(3.) It is on the above background, we have heard the learned counsel for the parties finally on the present Appeal. We have perused the impugned order passed by the Tribunal and also the show-cause notice and the Order-in-Original. Considering the facts and circumstances of the case, in the limited reasons, as set out in the impugned order, we are of the opinion that with all the issues arising in this proceedings including issue of question No.2, as noted by us above, requires reconsideration of the Tribunal. What we note from the order is that the Tribunal ought to have examine all the issues which had fallen for consideration in the Respondent's Appeal, and, the contentions, as raised by the Appellant in that regard, and, after examining such issues, and by recording appropriate reasons, the Appeal ought to have been adjudicated.