COMMISSIONER OF CUSTOMS (PREVENTIVE) Vs. MANIK RANJAN PAUL

JUDGEMENT

(1.) This is the second round of the matter in this Court and, unfortunately, may not be the last.

(2.) The department questions the propriety of an order of December, 23, 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata upon the matter being remanded for fresh consideration by the Tribunal by an order dated May 6, 2019 passed by this Court. According to the department, the Tribunal has merely gone on the basis of the observations of the High Court in the order of May 6, 2019 without appreciating that the High Court had left the entire matter for a de novo consideration to be undertaken by the Tribunal.

(3.) The order impugned runs into five pages and a line beyond. Most of the first page is taken up by the cause-title and, from the last two lines of the first page, through the second, third and most of the fourth page, observations made by the High in the order of May 6, 2019 have been quoted. The consideration of the matter appears only over a page and a quarter without reference in any great detail to the order-in-original against which the appeal before the Tribunal had been carried by the respondent herein.